Legislation

ITAA 1997 s of the cost base (or reduced cost base) of a CGT asset could be taken into account in working out the amount of a capital gain or capital loss from a CGT event for the purposes of paragraph 40-880(5)(f)

ATO documents that consider ITAA 1997 s of the cost base (or reduced cost base) of a CGT asset could be taken into account in working out the amount of a capital gain or capital loss from a CGT event for the purposes of paragraph 40-880(5)(f)

2 documents

ATO ID 2010/69currentATO ID · 2010

Capital Allowances: business related costs - limitation of deduction - could be taken into account in working out the amount of a capital gain or capital loss - time allowed to amend assessment expired

ATO ID 2009/102 (Withdrawn)withdrawnATO ID · 2009

Consolidation: second element of cost base of shares - blackhole expenditure