Legislation

ITAA 1997 s 118-250

ATO documents that consider ITAA 1997 s 118-250

4 documents

Income tax: capital gains: how is the 'net value' of a business determined for the purposes of section 160ZZR?

CGT - choosing small business roll-over

Capital gains tax: Making a choice and Small business roll-over

Capital gains tax: Extension of time to choose small business roll-over