Legislation

ITAA 1997 s 960-100(4)

ATO documents that consider ITAA 1997 s 960-100(4)

5 documents

ATO ID 2003/838currentATO ID · 2003

Deemed dividend: Loan to another company in its capacity as trustee of a unit trust - application of section 109K

ATO ID 2003/839currentATO ID · 2003

Deemed dividend: Loan to another company in its capacity as trustee of a unit trust - loan provider owns all units in the trust - application of section 109K

ATO ID 2003/840currentATO ID · 2003

Deemed dividend: Loan to another company in its capacity as trustee of a discretionary trust - application of section 109K

TD 58WwithdrawnTD

Income tax: capital gains: is a principal residence exemption available where a dwelling is owned by a family company or family trust?

ATO ID 2003/467 (Withdrawn)withdrawnATO ID · 2003

Capital gains tax: main residence exemption - residence owned by family trust