Legislation

ITAA 1997 s 71D of the Water Management Act 2000 (NSW) (WMA), in relation to the share and extraction components of an access licence, constitute a CGT event A1 within the terms of subsection 104-10(1)

ATO documents that consider ITAA 1997 s 71D of the Water Management Act 2000 (NSW) (WMA), in relation to the share and extraction components of an access licence, constitute a CGT event A1 within the terms of subsection 104-10(1)

1 document

ATO ID 2004/53 (Withdrawn)withdrawnATO ID · 2004

Capital gains tax: Water rights - permanent transfer of share and extraction components of access licence - CGT event A1