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Legislation
ATO documents that consider ITAA 1997 s 114-10(1)
5 documents
Superannuation reform: transitional CGT relief for complying superannuation funds and pooled superannuation trusts
Income tax: capital gains: what is meant by the phrase 'at least 12 months before' in subsection 114-10(1) of the Income Tax Assessment Act 1997 (about indexation) and subsection 115-25(1) (about the CGT discount)?
Income tax: National Australia Bank Limited - issue of NAB Capital Notes 3
Income tax: capital gains: does a company in which you own pre-CGT shares need to have acquired property at least 12 months before CGT event K6 (about pre-CGT shares and trust interests) in section 104-230 of the Income Tax Assessment Act 1997 happens for you to be able to index the cost base of the property?
Capital gains tax: cost base of CGT asset owned by a company - requirement to index cost base