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Legislation
ATO documents that consider ITAA 1997 s 118-145(1)
5 documents
Income tax: Capital gains tax: Main residence exemption: absence choice
Capital Gains Tax - Deceased Estate/Main Residence
Capital gains tax: extension of time to make a choice where taxpayer is unaware of availability of concession
Capital gains tax: main residence exemption - spouse choosing a dwelling as main residence
Capital gains tax: main residence exemption - choice to treat demolished dwelling as main residence