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Legislation
ATO documents that consider ITAA 1997 s 128-20(1)
5 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?
Capital Gains Tax: CGT event K3 - assets pass to a tax exempt testamentary trust
Capital gains tax: 'Claim' to participate in the distribution of assets in deceased estate
Capital gains tax: deceased estate - passing of an asset
Capital Gains Tax: deceased estate - foreign property