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Legislation
ATO documents that consider ITAA 1997 s 108-10(2)
5 documents
Income tax: capital gains: what is an 'antique' for the purposes of the definition of 'collectable' in subsection 108-10(2) of the Income Tax Assessment Act 1997?
Income tax: consolidation: retained cost base assets consisting of Australian currency or a right to receive a specified amount of such currency
Income tax: capital gains: what is an 'antique' for the purposes of the definition of 'collectable' in subsection 108-10(2) of the Income Tax Assessment Act 1997 ('the ITAA 1997')?
Income tax: consolidation: retained cost base assets consisting of Australian currency or right to receive a specified amount of such currency
Capital gains tax: collectable - art work acquired for investment