Loading…
Loading…
Legislation
ATO documents that consider ITAA 1997 s 128-20
7 documents
Income tax: capital gains: does an asset 'pass' to a beneficiary of a deceased estate under section 128-20 of the Income Tax Assessment Act 1997 if the beneficiary becomes absolutely entitled to the asset as against the trustee of the estate?
CGT small business concessions: retirement - choice made by beneficiary of deceased estate
Capital Gains Tax: main residence exemption - testamentary trust - CGT event brought about by individual to whom ownership interest passed
Income tax: capital gains tax: consequences of creating, and dealing in, life and remainder interests in property
Capital gains tax - deceased estate - tax exempt beneficiary
Capital gains tax: 'Claim' to participate in the distribution of assets in deceased estate
Capital gains tax: deceased estate - passing of an asset