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Legislation
ATO documents that consider ITAA 1997 s 128-20(1)(d)
6 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?
Income tax: capital gains tax: consequences of creating, and dealing in, life and remainder interests in property
Capital gains tax: deceased estate: asset passing under deed of arrangement
Capital gains tax: 'Claim' to participate in the distribution of assets in deceased estate
Capital gains tax: CGT event E6 - disposal to end income right
Capital gains tax: CGT event E7 - disposal to end capital interest