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Legislation
ATO documents that consider ITAA 1997 s 110-55(2)
70 documents
Income tax: tax consequences of investing in the Westpac Protected Equity Loan
Capital gains tax: cost base - legal fees incurred in winding up a company
Capital Gains Tax: cost base - remuneration paid to a legal adviser
Capital gains tax: vendor cancellation of contract - compensation payment - preserving ownership rights
Income tax: capital gains: if expenditure incurred to increase an asset's value is reflected in that value at the time a CGT event happens to the asset, is this sufficient to satisfy the requirement in the fourth element of cost base and reduced cost base (subsections 110-25(5) and 110-55(2) of the Income Tax Assessment Act 1997 ('ITAA 1997')) that the expenditure be reflected in the 'state' or 'nature' of the asset at the time of the CGT event?
Capital gains tax: cost base - non income producing property - travel expenses - third element of cost base
Capital gains tax: fourth element of cost base and reduced cost base - costs incurred for the removal of restrictive covenants
Capital Gains Tax: cost base - Finnish gift tax
Capital Gains Tax: cost base - UK inheritance tax
Capital gains tax: third element of cost base - travel and accommodation costs relating to initial repairs