Legislation

ITAA 1997 s 104-85(5)

ATO documents that consider ITAA 1997 s 104-85(5)

4 documents

Income tax: capital gains tax: consequences of creating, and dealing in, life and remainder interests in property

Capital gains tax: CGT event E7 - transfer of legal remainder interests in property

Capital gains tax: CGT event E7 - disposal to end capital interest

Capital gains tax: CGT event E7- consequences for trustee and beneficiary - anti-overlap rule