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Legislation
ATO documents that consider ITAA 1997 s 118-170(1)
4 documents
Income tax: capital gains: do the dwellings referred to in subsection 118-170(1) of the Income Tax Assessment Act 1997 have to be post-CGT assets?
Income tax: capital gains: how does subsection 118-170(1) of the Income Tax Assessment Act 1997 interact with section 118-145 of that Act?
Income tax: capital gains: does subsection 160ZZQ(9) require each spouse to have an interest in each dwelling referred to?
Capital Gains Tax: small business concessions - small business CGT affiliate - permanently separated spouse