Legislation

ITAA 1997 s 108-70(2) or (3)

ATO documents that consider ITAA 1997 s 108-70(2) or (3)

2 documents

TD 2017/1currentTD · 2017

Income tax: capital gains: can intangible capital improvements made to a pre-CGT asset be a separate asset for the purpose of subsections 108-70(2) or (3) of the Income Tax Assessment Act 1997 (ITAA 1997) ?

TD 5WwithdrawnTD

Capital Gains: Are intangible improvements caught by subsection 160P(6)?