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Legislation
ATO documents that consider ITAA 1997 s 118-24(1)
6 documents
Miscellaneous taxes: application of the income tax and GST laws to immediate transfer farm-out arrangements
Miscellaneous taxes: application of the income tax and GST laws to deferred transfer farm-out arrangements
Uniform Capital Allowances - Balancing adjustment on the death of the owner of a depreciating asset.
Uniform Capital Allowances - Depreciating asset passes from Legal Personal Representative (LPR) to a beneficiary
Uniform Capital Allowances - Disposal of depreciating asset by a beneficiary of a deceased estate
Capital gains tax: balancing adjustment under CGT event K7 - partnership interest