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Legislation
ATO documents that consider ITAA 1997 s 124-860
5 documents
Capital Gains Tax: trust to company rollover - CGT assets retained by the trustee - availability of rollover
Capital Gains Tax: trust to company rollover - CGT assets retained by the trustee to pay existing or expected debts not used for this purpose
CGT Rollover relief: disposal of asset by unit trust to its trustee company
Capital Gains Tax: trust to company rollover - capital loss made by unit trust on expiry of a lease during the trust restructuring period
Capital Gains Tax: trust to company roll-over - disposal of a CGT asset to a third party