Legislation

ITAA 1997 s 126-5(1)(b) and 126-15(1)(b)

ATO documents that consider ITAA 1997 s 126-5(1)(b) and 126-15(1)(b)

1 document

TD 1999/D72 (Finalised)replacedTD · 1999

Income tax: capital gains: is there roll-over under section 126-5 or 126-15 of the Income Tax Assessment Act 1997 if a CGT event happens because of a maintenance agreement registered under section 86 of the Family Law Act 1975?