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Legislation
ATO documents that consider ITAA 1997 s 3-1 and 3-3
50 documents
Income tax: consolidation: capital gains: for the purposes of the capital gains tax rules in Parts 3-1 and 3-3 of the Income Tax Assessment Act 1997, is the head company of a consolidated group taken to have acquired an asset, which a subsidiary member brings to the group, at the same time that the subsidiary member acquired it?
Income tax: consolidation: how is a consolidated group's allocable cost amount in a leaving entity worked out under section 711-20 of the Income Tax Assessment Act 1997 in respect of an asset that is treated as if it were a CGT asset under subsection 705-30(5)?
Income tax and capital gains tax: capital gains in pre-CGT tax treaties
Income tax: the meaning of 'foreign income' in subsection 6AB(1) of the Income Tax Assessment Act 1936 - inclusion of statutory income
Income tax: Trust vesting - amending the vesting date and consequences of a trust vesting
Income Tax: Capital Gains: Deceased Estates: Separate Assets
Capital Gains Tax: relocating a pre-CGT building to post-CGT land
Capital gains tax: property held on trust - absolute entitlement - pre-CGT asset
Capital gains tax: main residence exemption - interaction with non-resident provisions
Capital Gains Tax: main residence exemption - interaction with non-resident provisions