Legislation

ITAA 1997 s of the CGT asset constitutes a part disposal of the asset to which Subdivision 124-B

ATO documents that consider ITAA 1997 s of the CGT asset constitutes a part disposal of the asset to which Subdivision 124-B

1 document

TD 1999/D63 (Finalised)replacedTD · 1999

Income tax: capital gains: if you receive compensation for the compulsory acquisition of part of a CGT asset that you own, how do you treat the compensation to the extent that it is attributable to the reduction in value of the remainder of your asset?