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Legislation
ATO documents that consider ITAA 1997 s 115-25(1)
140 documents
Income tax: IPE Limited: return of share capital
Income tax: Eneabba Gas Limited - return of capital by way of in specie distribution
Income tax: Invion Limited - return of capital by way of in specie distribution
Income tax: Intrepid Mines Limited - return of capital
Healthscope Limited - scheme of arrangement and interim dividend
Chalice Gold Mines Limited - return of capital
Talisman Mining Limited - return of capital
Income tax: Inghams Group Limited - return of share capital
MetalsTech Limited - return of capital by way of in specie distribution
Capital gains tax: demerger relief - two original interests - different acquisition times
Capital gains tax: demerger relief - more than two original interests - different acquisition times
Capital gains tax: demerger relief - more than two parcels of original interests - different acquisition times
Capital gains tax: Demerger - CGT discount
Income tax: capital gains: what is meant by the phrase 'at least 12 months before' in subsection 115-25(1) of the Income Tax Assessment Act 1997 (about the CGT discount) and subsection 114-10(1) (about indexation)?
Capital gains tax: Demutualisation of a United Kingdom life assurance society - Resident superannuation policyholder
Capital gains tax: shares - non assessable payment
Capital Gains Tax: Disposal of interest in an 'off the plan' purchase contract
Capital gains tax: CGT discount: capital gain from disposal of shares owned for less than 12 months - shares acquired under arrangement for which Subdivision 124-G rollover chosen
Capital Gains Tax: discount capital gain - lease surrender receipt by lessor
Income tax: capital gains tax: main residence exemption - 'first use to produce income' rule and CGT discount