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Legislation
ATO documents that consider ITAA 1997 s 112-20(1)(a)
7 documents
Income tax: demerger of Phillips 66 by ConocoPhillips Company - employee share schemes
Income tax: Theodore channel scheme - receipt of shares in Theodore Water Pty Ltd
Income tax: capital gains tax: consequences of creating, and dealing in, life and remainder interests in property
Capital gains tax: CGT event E7 - transfer of legal remainder interests in property
Capital gains tax: CGT event E6 - transfer of legal life interest in property
Capital gains tax: CGT event C2 - surrender of life interest
Capital gains tax - cost base/reduced cost base - debt