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Legislation
ATO documents that consider ITAA 1997 s 110-25(2)
73 documents
Income tax: consolidation: capital gains: which entity acquires a CGT asset, and when, if a contract to acquire the asset is entered into by a subsidiary member of a consolidated group and the contract settles after the subsidiary has left the group?
Income tax: capital gains: if the parties to a contract for the sale of an asset renegotiate prior to settlement a lesser sum than the consideration originally agreed to, what is the consideration in respect of the resulting disposal and acquisition?
Income tax: Willmott Forests Premium Forestry Blend 2010 Project
Capital gains tax - scrip for scrip roll-over - ineligible proceeds
Capital gains tax: cost base - UK inheritance tax
Capital gains tax: cost base - travel and accommodation costs
Capital Gains Tax: marriage breakdown rollover - cost base - payment made for increase in value of CGT asset
Capital gains tax: cost base - costs of hiring furniture and ornaments
Capital gains tax: cost base - travel costs relating to acquisition of property
Capital gains tax: cost base: travel and accommodation costs relating to initial repairs
Capital Gains Tax: cost base - Finnish gift tax
Capital Gains Tax: cost base - UK inheritance tax
Cost base of pre-CGT assets acquired by a company subject to a roll-over under Subdivision 122-A of the Income Tax Assessment Act 1997