Legislation

ITAA 1997 s 40-340(5)

ATO documents that consider ITAA 1997 s 40-340(5)

1 document

Income tax: can a trustee of a deceased partner's estate be a party to a joint election for roll-over relief under subsection 59AA(2C) of the Income Tax Assessment Act 1936 where there has been a change in ownership or interest in depreciated property due to the death of the partner?