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Legislation
ATO documents that consider ITAA 1997 s 118-190
6 documents
Income tax: capital gains: does section 118-190 of the Income Tax Assessment Act 1997 reduce your main residence exemption if part of your dwelling is used by someone else for an income producing purpose ?
Income tax: rental property income and deductions for individuals who are not in business
Income tax: rental property income and deductions for individuals who are not in business
CGT small business concessions: maximum net asset value test - disregarded assets - dwellings
Income tax: capital gains: does section 118-190 of the Income Tax Assessment Act 1997 reduce your main residence exemption if part of your dwelling is used by someone else for an income producing purpose ?
Capital gains tax: main residence exemption - dwelling first used to produce income