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Legislation
ATO documents that consider ITAA 1997 s 104-70
40 documents
Income tax: scrip for scrip roll-over: acquisition of units in Folkestone Social Infrastructure Trust by Folkestone Education Trust
Income tax: AMP Capital Community Infrastructure Fund - capital reallocation
Income tax: Qantas Airways Limited - employee share schemes - return of capital
Income tax: Agriwealth 31 March 2007 Radiata Pine Project
Income tax: Agriwealth 30 June 2007 Radiata Pine Project
Income tax: Agriwealth 2008 Softwood Project
Income tax: tax consequences of rebalancing, contributing to and partially redeeming an investment in a unit in the Credit Suisse Asset Management Select Investment Flexible International Shares Fund - 2008 Product Disclosure Statement
Income tax: tax consequences of changing the portfolio structure, contributing to and partially redeeming an investment in a unit in Perpetual's Investor Choice Fund
Income tax: tax consequences of changing the portfolio structure, contributing to and partially redeeming an investment in a unit in the Perpetual WealthFocus Investment Advantage Fund
Capital gains tax: Trust to company rollover
Capital gains tax - CGT event E4 and expenses deductible for taxation purposes in a different year to that for trust law purposes.
Income tax: capital gains: is the interest of a default beneficiary in a discretionary trust an interest to which section 104-70 of the Income Tax Assessment Act 1997 applies?
Income tax: capital gains: small business concessions: is the part of a payment which is a small business 50% reduction amount a non-assessable part under CGT event E4 in section 104-70 of the Income Tax Assessment Act 1997 ?
Income tax: is a beneficiary of a trust entitled to a deduction under section 25-35 of the Income Tax Assessment Act 1997 for the amount of an unpaid present entitlement to trust income that the beneficiary has purported to write off as a bad debt?
Income tax: CGT small business concessions: unpaid present entitlements and the maximum net asset value test
Income tax: Trust vesting - amending the vesting date and consequences of a trust vesting
CGT - trusts - non assessable distributions - reduced cost base
Beneficiary becomes absolutely entitled to trust asset - whether any capital gain or loss arises
Capital gains tax: Financial services reform regime - old licence rollover - new owner - discretionary trust
Capital gains tax: CGT event E4 - transfer of property