Legislation

ITAA 1997 s 56(1) of the WMA are legal rights and consequently fall within the definition of a CGT asset in subsection 108-5(1)

ATO documents that consider ITAA 1997 s 56(1) of the WMA are legal rights and consequently fall within the definition of a CGT asset in subsection 108-5(1)

1 document

ATO ID 2004/54 (Withdrawn)withdrawnATO ID · 2004

Capital gains tax: Water rights - share and extraction components of access licence - separate CGT assets