Legislation

ITAA 1997 s 170-255

ATO documents that consider ITAA 1997 s 170-255

30 documents

TD 2004/81currentTD · 2004

Income tax: consolidation: capital gains: does the deregistration of a subsidiary member of a consolidated group cause a 'new event' to happen under paragraph 170-275(1)(a) of the Income Tax Assessment Act 1997 if, before the subsidiary joined that group, a transfer of shares in it was a 'deferral event' under section 170-255 and the group's head company is the 'originating company' for the deferral event?

ATO ID 2003/311currentATO ID · 2003

Deferred capital loss or deduction: ceases to exist - relevant CGT asset changed into a new asset

ATO ID 2003/312currentATO ID · 2003

Deferred capital loss or deduction: ceases to exist - relevant CGT asset split into new assets

ATO ID 2003/313currentATO ID · 2003

Deferred capital loss or deduction: ceases to exist - relevant CGT asset merged with another CGT asset into a new asset

ATO ID 2003/314currentATO ID · 2003

Deferred capital loss or deduction: split asset - new event

ATO ID 2003/398currentATO ID · 2003

Deferred capital loss or deduction: ceases to exist - part of the relevant CGT asset ceases to exist

ATO ID 2003/400currentATO ID · 2003

Deferred capital loss or deduction: ceases to exist - relevant CGT asset technologically redundant

ATO ID 2003/401currentATO ID · 2003

Deferred capital loss or deduction: ceases to exist - relevant CGT asset (an option) is exercised - new event

ATO ID 2003/402currentATO ID · 2003

Deferred capital loss or deduction: ceases to exist - relevant CGT asset (convertible note) is converted - new event

ATO ID 2003/410currentATO ID · 2003

Deferred capital loss or deduction: ceases to exist - relevant (intangible) CGT asset discharged - new event

ATO ID 2003/411currentATO ID · 2003

Deferred capital loss or deduction: ceases to exist - relevant (intangible) CGT asset released - new event

ATO ID 2003/412currentATO ID · 2003

Deferred capital loss or deduction: ceases to exist - relevant (intangible) CGT asset cancelled - new event

ATO ID 2003/413currentATO ID · 2003

Deferred capital loss or deduction: ceases to exist - relevant (intangible) CGT asset redeemed - new event

ATO ID 2003/414currentATO ID · 2003

Deferred capital loss or deduction: ceases to exist - destroyed relevant CGT asset - new event

ATO ID 2003/415currentATO ID · 2003

Deferred capital loss or deduction: ceases to exist - relevant (intangible) CGT asset abandoned - new event

ATO ID 2003/416currentATO ID · 2003

Deferred capital loss or deduction: ceases to exist - relevant (intangible) CGT asset forfeited - new event

ATO ID 2003/417currentATO ID · 2003

Deferred capital loss or deduction: ceases to exist - relevant (intangible) CGT asset surrendered - new event

ATO ID 2003/418currentATO ID · 2003

Deferred capital loss or deduction: ceases to exist - relevant (intangible) CGT asset expired - new event

ATO ID 2003/419currentATO ID · 2003

Deferred capital loss or deduction: ceases to exist - relevant (intangible) CGT asset satisfied - new event

ATO ID 2003/696currentATO ID · 2003

Deferred capital loss or deduction: ceases to exist - lost relevant CGT asset - new event