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Legislation
ATO documents that consider ITAA 1997 s 118-195
11 documents
Income tax: factors taken into account in applying paragraphs 99B(2)(a) and (b) of the Income Tax Assessment Act 1936
Compendium
Capital Gains Tax: main residence exemption - testamentary trust - CGT event brought about by individual to whom ownership interest passed
Income tax: capital gains: is a principal residence exemption available where a dwelling is owned by a family company or family trust?
Capital gains tax - inherited dwelling
Capital Gains Tax - Deceased Estate/Main Residence
Capital gains tax: Deceased estate - main residence exemption
Capital gains tax: main residence exemption - dwelling inherited through chain of deceased estates
Capital gains tax: main residence exemption: extension of exemption for dwelling acquired from a deceased estate
Capital Gains Tax: main residence exemption - deceased estate - right to occupy dwelling for limited period
Capital gains tax: main residence exemption - dwelling acquired from deceased estates - moving into a dwelling