Legislation

ITAA 1997 s 118-192(1)(a)

ATO documents that consider ITAA 1997 s 118-192(1)(a)

2 documents

ATO ID 2003/1113 (Withdrawn)withdrawnATO ID · 2003

Capital gains tax: main residence exemption - interaction between the 'absence' rule and the 'first used to produce income' rule

ATO ID 2004/950 (Withdrawn)withdrawnATO ID · 2004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