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Legislation
ATO documents that consider ITAA 1997 s 108-75
7 documents
Income tax: capital gains: what is the improvement threshold for the 2013-14 income year under section 108-85 of the Income Tax Assessment Act 1997?
Income tax: capital gains: what is the improvement threshold for the 2014-15 income year under section 108-85 of the Income Tax Assessment Act 1997?
Income tax: capital gains: what is the improvement threshold for the 2015-16 income year under section 108-85 of the Income Tax Assessment Act 1997?
Income tax: capital gains: what is the improvement threshold for the 2016-17 income year under section 108-85 of the Income Tax Assessment Act 1997?
Income tax: capital gains: what is the improvement threshold for the 2017-18 income year under section 108-85 of the Income Tax Assessment Act 1997?
Income tax: capital gains: what is the improvement threshold for the 2018-19 income year under section 108-85 of the Income Tax Assessment Act 1997 ?
Capital Gains: When does the grant of a new statutory licence to which section 160ZZPE applies constitute the acquisition of a separate asset?