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Legislation
ATO documents that consider ITAA 1997 s 109-5(1)
17 documents
Foreign resident capital gains withholding regime: options
Income tax: Hewlett-Packard Company Amended 2000 Employee Stock Purchase Plan
Income tax: Hewlett-Packard Company 2000 Employee Stock Purchase Plan
Income tax: Transfield Services Limited - TranShare Employee Share Plan
Income tax: demerger of shares in Cordlife Pte Ltd by Cordlife Limited
Income tax: CSR Limited - CSR Employee Share Acquisition Plan - return of capital
Income tax: Multiplex Development and Opportunity Fund - Return of capital
Income tax: Westfield Group - Restructure and Merger with the Westfield Retail Trust
Income tax: Multiplex Development and Opportunity Fund - Return of capital
Income tax: Multiplex Development and Opportunity Fund - Return of capital
Income tax: Multiplex Development and Opportunity Fund - Return of capital
Capital gains tax: acquisition of asset: adverse possession
CGT: non-resident becomes resident - assets in respect of which choice was made to treat as having the necessary connection with Australia
Income tax: capital gains tax: consequences of creating, and dealing in, life and remainder interests in property
CGT: non-resident becomes resident - assets in respect of which choice was made to treat as having the necessary connection with Australia
Capital gains tax: property held on trust - absolute entitlement - pre-CGT asset
CGT: small business concessions - active asset test - deceased estate - period of ownership