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Legislation
ATO documents that consider ITAA 1997 s 104
112 documents
Compensation ex gratia payment
Capital gains tax: shares - non assessable payment
Capital Gains Tax: CGT event - poker machine entitlement acquired by a NSW registered club
Capital gains tax: CGT event C2 - surrender of life interest
CGT - Demutualisation of a foreign mutual entity
Capital Gains Tax: discount capital gain - lease surrender receipt by lessor
Capital Gains Tax: foreign currency converted into Australian currency at time of the transaction
Capital Gains Tax: CGT event D1 - lifetime right to reside in dwelling
Capital Gains Tax: relocating a pre-CGT building to post-CGT land
Capital gains tax: disposal by trustee of a life interest in property to discretionary object
Capital gains tax: lease surrender payment made by lessee
Capital gains tax: CGT event - carbon sequestration right - disposal of underlying land