Legislation

ITAA 1997 s 152-40(4)(d)

ATO documents that consider ITAA 1997 s 152-40(4)(d)

5 documents

TD 2006/D32 (Finalised)replacedTD · 2006

Income tax: capital gains: is a bank account or cash on hand included in the numerator of the '80% test' calculation in paragraph 152-40(3)(b) of the Income Tax Assessment Act 1997 ?

ATO ID 2002/1003 (Withdrawn)withdrawnATO ID · 2002

Capital gains tax - small business concessions - active assets - trade debtors

ATO ID 2003/167 (Withdrawn)withdrawnATO ID · 2003

CGT small business concessions: active asset - bank accounts

ATO ID 2003/168 (Withdrawn)withdrawnATO ID · 2003

CGT small business concessions: active assets - Australian currency

ATO ID 2003/250 (Withdrawn)withdrawnATO ID · 2003

CGT Dairy industry deregulation: small business concessions - active asset - payment right