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Legislation
ATO documents that consider ITAA 1997 s 108-5(2)
6 documents
Capital Gains Tax: CGT event C2 - close-out of an exchange traded option
Capital gains tax: CGT event C2 - unsecured note
Self Managed Superannuation Funds: exchange traded options - tax treatment of premiums receivable
Self Managed Superannuation Funds: exchange traded options - tax treatment of premiums payable
Application of section 295-85 of the ITAA 1997: where a complying superannuation fund is a partner in a venture capital limited partnership
Capital gains tax: Water rights - permanent transfer of share and extraction components of access licence - CGT event A1