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Legislation
ATO documents that consider ITAA 1997 s 104-60
12 documents
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
Disposal of a CGT asset to a trust: application of CGT event A1 or CGT event E2
Income tax: capital gains tax: consequences of creating, and dealing in, life and remainder interests in property
Capital gains: is there a disposal where assets are transferred on the merger or de-merger of superannuation funds?
Transfer of an asset to a Superannuation Fund
Restructure/resettlement of superannuation fund (from statute to deed based) - application of CGT Event E2
Capital gains tax: CGT event E2 - same beneficiary exception
Capital gains tax: CGT event E2 - settlor excluded from taking benefit