Legislation

ITAA 1997 s 104-55(5)(b) and 104-60(5)(b)

ATO documents that consider ITAA 1997 s 104-55(5)(b) and 104-60(5)(b)

2 documents

TR 2005/D15 (Finalised)replacedTR · 2005

Income tax: capital gains: meaning of the words 'the beneficiaries and terms of both trusts are the same' in paragraphs 104-55(5)(b) and 104-60(5)(b) of the Income Tax Assessment Act 1997

TR 2006/4WwithdrawnTR · 2006

Income tax: capital gains: meaning of the words 'the beneficiaries and terms of both trusts are the same' in paragraphs 104-55(5)(b) and 104-60(5)(b) of the Income Tax Assessment Act 1997