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Legislation
ATO documents that consider ITAA 1997 s 118-110(1)
8 documents
Income tax: capital gains: is a principal residence exemption available where a dwelling is owned by a family company or family trust?
Deductibility of expenses associated with disposal of main residence
Capital gains tax: main residence exemption - accidental destruction of dwelling used for income producing purposes - sale of vacant land
Capital gains tax: main residence - absences - accidental destruction of dwelling - sale of vacant land
Capital gains tax: main residence exemption - accidental destruction of dwelling - sale of vacant land
Capital gains tax: main residence exemption - choice not to apply exemption
CGT Main residence exemption: ownership interest - share in company
Capital gains tax: main residence exemption - residence owned by family trust