Legislation

ITAA 1997 s 2 of this draft Determination (about CGT event A1) is relevant for other CGT events with a contract rule (for example, CGT event D1 - subsection 104-35(2)

ATO documents that consider ITAA 1997 s 2 of this draft Determination (about CGT event A1) is relevant for other CGT events with a contract rule (for example, CGT event D1 - subsection 104-35(2)

1 document

TD 2008/D9 (Finalised)replacedTD · 2008

Income tax: consolidation: capital gains: do the core consolidation rules in Division 701 of the Income Tax Assessment Act 1997 modify the effect of the CGT contract rules if an entity contracts to buy or sell a CGT asset and the contract settles after the entity becomes, or ceases to be, a member of a consolidated group?