Legislation

ITAA 1997 s 118-185(2)

ATO documents that consider ITAA 1997 s 118-185(2)

3 documents

ATO ID 2001/744 (Withdrawn)withdrawnATO ID · 2001

Income tax: Capital gains tax: moving into a dwelling

ATO ID 2004/950 (Withdrawn)withdrawnATO ID · 2004

Capital gains tax: main residence exemption: interaction between the 'absence' rule and the 'first use to produce income' rule - dwelling used to produce income for more than six years

ATO ID 2010/101 (Withdrawn)withdrawnATO ID · 2010

Capital Gains Tax: main residence exemption - interaction with non-resident provisions