Legislation

ITAA 1997 s 41-A

ATO documents that consider ITAA 1997 s 41-A

4 documents

Income tax: can balancing adjustments arising from disposals through intragroup transfers of depreciable assets in a group restructure of wholly owned companies be rolled over?

ATO ID 2002/555 (Withdrawn)withdrawnATO ID · 2002

Balancing Adjustment Roll-Over Relief for pre-CGT 'loss' assets

ATO ID 2002/634 (Withdrawn)withdrawnATO ID · 2002

Balancing Adjustment Roll-Over Relief for post CGT 'loss' assets

ATO ID 2005/32 (Withdrawn)withdrawnATO ID · 2005

Capital Allowances: change in ownership of mining property - roll-over relief