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Legislation
ATO documents that consider ITAA 1997 s 960-270 and 960-275
7 documents
Income tax: capital gains: what is the improvement threshold for the 2013-14 income year under section 108-85 of the Income Tax Assessment Act 1997?
Income tax: capital gains: what is the improvement threshold for the 2014-15 income year under section 108-85 of the Income Tax Assessment Act 1997?
Income tax: capital gains: what is the improvement threshold for the 2015-16 income year under section 108-85 of the Income Tax Assessment Act 1997?
Income tax: capital gains: what is the improvement threshold for the 2016-17 income year under section 108-85 of the Income Tax Assessment Act 1997?
Income tax: capital gains: what is the improvement threshold for the 2017-18 income year under section 108-85 of the Income Tax Assessment Act 1997?
Income tax: capital gains: what is the improvement threshold for the 2018-19 income year under section 108-85 of the Income Tax Assessment Act 1997 ?
Income tax: capital gains: can an index number for a quarter of a year of income be estimated in calculating the indexation factor under subsection 160ZJ(5) or (5A) of the Income Tax Assessment Act 1936 ?