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Legislation
ATO documents that consider ITAA 1997 s 108-5(1)
63 documents
Utmost International Isle of Man Limited - Executive Investment Account
Allianz Guaranteed Income for Life
Variable Universal Life Assurance Policy - Advantage International Life Bermuda Limited and Advantage Life Assurance I.I.
Capital Gains Tax: CGT event - poker machine entitlement acquired by a NSW hotelier
Capital gains tax: time of acquisition of poker machine rights
Capital Gains Tax: CGT event C2 - close-out of an exchange traded option
Self Managed Superannuation Funds: exchange traded options - tax treatment of premiums receivable
Self Managed Superannuation Funds: exchange traded options - tax treatment of premiums payable
Income Tax: tax treatment of losses realised by a complying SMSF on disposal of shares
Income tax: capital gains: can property or a right that does not have a 'market value' be a CGT asset?
Income tax: capital gains: can property or a right that does not have a 'market value' be a CGT asset?
Income tax: is Bitcoin a CGT asset for the purposes of subsection 108-5(1) of the Income Tax Assessment Act 1997 (ITAA 1997)?
Income tax: is Bitcoin trading stock for the purposes of subsection 70-10(1) of the Income Tax Assessment Act 1997 (ITAA 1997)?
Fringe benefits tax: is the provision of Bitcoin by an employer to an employee in respect of their employment a property fringe benefit for the purposes of subsection 136(1) of the Fringe Benefits Tax Assessment Act 1986?
Income tax: taxation of rights and retail premiums under renounceable rights offers where shares held on capital account
Capital gains tax: CGT asset - statutory water rights
Capital Gains Tax: Disposal of interest in an 'off the plan' purchase contract
Capital Gains Tax: CGT event - poker machine entitlement acquired by a NSW registered club
Capital gains tax: CGT asset - carbon sequestration right
Capital gains tax: CGT event - investor selling a carbon sequestration right