Legislation

ITAA 1997 s 63 of the Water Management Act 2000 (NSW) (WMA 2000), a CGT asset as defined in section 108-5

ATO documents that consider ITAA 1997 s 63 of the Water Management Act 2000 (NSW) (WMA 2000), a CGT asset as defined in section 108-5

1 document

Capital gains tax: CGT asset - statutory water rights