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Legislation
ATO documents that consider ITAA 1997 s 170-260(2)
9 documents
Deferred capital loss or deduction: greater than 50% interest - new event
Deferred capital loss or deduction: greater than 50% interest - partial reacquisition by originating company
Deferred capital loss or deduction: greater than 50% interest - further event
Deferred capital loss or deduction: greater than 50% interest - realisation event
Deferred capital loss or deduction - asset transferred to a non-resident company
Deferred capital loss or deduction - asset transferred between non-residents
Deferred capital loss or deduction - asset transfer from resident to non-resident
Deferred capital loss or deduction - asset transfer from non-resident to resident
Deferred capital loss or deduction: asset transferred between non-residents