Legislation

ITAA 1997 s 32 that the CGT discount is not relevant because it is not available to all resident taxpayers and to note that similarly the concessions afforded to an executor or legal personal representative under section 118-195

ATO documents that consider ITAA 1997 s 32 that the CGT discount is not relevant because it is not available to all resident taxpayers and to note that similarly the concessions afforded to an executor or legal personal representative under section 118-195