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Legislation
ATO documents that consider ITAA 1997 s 110-25(4)
12 documents
Income tax: does expenditure - which is a non-capital cost of ownership of a CGT asset - form part of the cost base of the asset, if it is a tax benefit in connection with a scheme to which the general anti-avoidance rules in Part IVA of the Income Tax Assessment Act 1936 apply?
Income tax: does expenditure - which is a non-capital cost of ownership of a CGT asset - form part of the cost base of the asset, if it is a tax benefit in connection with a scheme to which the general anti-avoidance rules in Part IVA of the Income Tax Assessment Act 1936 apply?
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 - non income producing property - travel expenses - third element of cost base
Capital gains tax: cost base - non income producing property - travel costs - cents per kilometre method
Capital gains tax: cost base: travel and accommodation costs relating to initial repairs
Capital Gains Tax: cost base - UK inheritance tax
Capital gains tax: third element of cost base - travel and accommodation costs relating to initial repairs