Legislation

ITAA 1997 s 116-20

ATO documents that consider ITAA 1997 s 116-20

245 documents

TR 2005/D14 (Finalised)replacedTR · 2005

Income tax: capital gains tax: consequences of creating, and dealing in, life and remainder interests in property

TR 2009/D5 (Finalised)replacedTR · 2009

Income tax: capital gains: when a dividend will be included in the capital proceeds from a disposal of shares that happens under a contract or a Scheme of Arrangement

ATO ID 2002/958 (Withdrawn)withdrawnATO ID · 2002

Capital gains tax: capital proceeds - indemnity received

ATO ID 2003/454 (Withdrawn)withdrawnATO ID · 2003

CGT small business retirement exemption - whether 'capital proceeds' received

ATO ID 2003/622 (Withdrawn)withdrawnATO ID · 2003

Capital Gains Tax: CGT event D1 - lifetime right to reside in dwelling