Legislation

ITAA 1997 s 170-280(2)

ATO documents that consider ITAA 1997 s 170-280(2)

11 documents

Deferred capital loss or deduction: split asset - new event

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

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

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

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

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

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

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