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Legislation
ATO documents that consider ITAA 1997 s 110
144 documents
Income tax: Intrepid Mines Limited - return of capital
Eureka Funds Management Administration Pty Limited - AXA SA 2018 Leveraged Plan share offer for Australian employees
Eureka Funds Management Administration Pty Limited - AXA SA 2018 Classic Plan share offer for Australian employees
Chalice Gold Mines Limited - return of capital
Talisman Mining Limited - return of capital
Amcor Limited - scrip for scrip roll-over
Income tax: Inghams Group Limited - return of share capital
AXA Australia Employers - AXA SA 2019 Classic Plan share offer for Australian employees
AXA Australia Employers - AXA SA 2019 Leveraged Plan share offer for Australian employees
MetalsTech Limited - return of capital by way of in specie distribution
Capital gains tax: cost base - legal fees incurred in winding up a company
Deducting tax loss: saving rule - limit on extent that the tax loss can be reflected
Income tax: capital gains: if marriage breakdown roll-over applies to a transfer of a CGT asset between spouses, what expenses of the transferor become the first element of the transferee's cost base of the asset under paragraph 126-5(5)(a) of the Income Tax Assessment Act 1997?
Income tax: capital gains: if section 126-15 of the Income Tax Assessment Act 1997 applies to a CGT event that has happened involving a company or a trustee, can expenses incurred by both spouses to the marriage breakdown form part of the cost base of a CGT asset?
Income tax: what do the words 'can deduct' mean in the context of those provisions in Division 110 of the Income Tax Assessment Act 1997 which reduce the cost base or reduced cost base of a CGT asset by amounts you 'have deducted or can deduct', and is there a fixed point in time when this must be determined?
Capital gains tax: cost base - UK inheritance tax
Capital Gains Tax: Cost base for share investor - incidental costs
Capital Gains Tax: marriage breakdown rollover - cost base - payment made for increase in value of CGT asset
Capital gains tax: cost base of CGT asset owned by a company - requirement to index cost base
Capital gains tax: Water rights - share and extraction components of access licence - separate CGT assets