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Legislation
ATO documents that consider ITAA 1997 s 118-195(1)
7 documents
Income tax: deceased estates - meaning of 'right to occupy the dwelling under the deceased's will' in item 2(b) of column 3 of the table in subsection 118-195(1) of the Income Tax Assessment Act 1997
Capital Gains Tax: main residence exemption - testamentary trust - CGT event brought about by individual to whom ownership interest passed
Capital Gains Tax - Deceased Estate/Main Residence
Capital gains tax: Deceased estate - main residence exemption
Capital gains tax: main residence exemption: right to occupy dwelling under deceased's will
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