Legislation

ITAA 1997 s 118-150(2)

ATO documents that consider ITAA 1997 s 118-150(2)

2 documents

Income tax: capital gains: how soon after the construction of a dwelling is finished must the dwelling become the main residence of a taxpayer to satisfy the conditions in paragraph 118-150(3)(a) of the Income Tax Assessment Act 1997 ?

ATO ID 2002/742 (Withdrawn)withdrawnATO ID · 2002

Capital gains tax: main residence exemption: demolition and reconstruction.