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Legislation
ATO documents that consider ITAA 1997 s 104-55
13 documents
Income tax: capital gains: what are the capital gains tax consequences for a beneficiary of a discretionary trust who renounces their interest in the trust?
Income tax: capital gains: can CGT event E1 in section 104-55 of the Income Tax Assessment Act 1997 happen to a shareholder in a company in voluntary administration under Part 5.3A of the Corporations Act 2001 who declares a trust over their shares?
Income tax: application of Part IVA of the Income Tax Assessment Act 1936 to 'wash sale' arrangements
Income tax: Singapore Telecommunications Limited - de-listing of CHESS Depositary Interests from the Australian Securities Exchange
Income tax: Atlassian Corporation Plc Depositary Programs and conversion of Atlassian Corporation Plc shares
Income tax: Thinksmart Limited - delisting from ASX and shares converted into Depositary Interests
Income tax: Fermentum Pty Ltd - transfer of shares to custodian
Income tax: capital gains tax: consequences of creating, and dealing in, life and remainder interests in property
Income tax: application of Part IVA of the Income Tax Assessment Act 1936 to 'wash sale' arrangements
Capital gains tax: creation of trust - shares in a company in administration
Restructure/resettlement of superannuation fund (from statute to deed based) - application of CGT Event E1
Capital Gains Tax: CGT event E1 - declaration of a trust over contractual rights
Capital Gains Tax: trust split - appointing a new trustee - CGT event E1