Legislation

ITAA 1997 s of a foreign capital gain is assessable in Australia because the gain is subject to the small business active asset concessions in Division 152

ATO documents that consider ITAA 1997 s of a foreign capital gain is assessable in Australia because the gain is subject to the small business active asset concessions in Division 152

1 document

ATO ID 2010/175currentATO ID · 2010

Foreign income tax offset: entitlement where foreign capital gain is only partly assessable in Australia