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Legislation
ATO documents that consider ITAA 1997 s 128-15(4)
8 documents
Capital gains tax treatment of the trustee of a testamentary trust
Income tax: factors taken into account in applying paragraphs 99B(2)(a) and (b) of the Income Tax Assessment Act 1936
Compendium
Income Tax: Consolidation - tax cost setting amounts and elements of cost base and reduced cost base for capital gains tax purposes
Income tax: capital gains tax: consequences of creating, and dealing in, life and remainder interests in property
Income Tax: Capital Gains: Deceased Estates: Separate Assets
Capital gains tax: Deceased estate - main residence exemption
Capital gains tax: cost base of a CGT asset inherited from a foreign deceased estate