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Legislation
ATO documents that consider TAA 1953 s 358
4 documents
Capital Gains: When does the grant of a new statutory licence to which section 160ZZPE applies constitute the acquisition of a separate asset?
Capital gains: where post-CGT land has been held for more than 12 months, is indexation available in relation to the cost of a house built for investment purposes on the land and sold within 12 months of construction?
Capital Gains: What factors are taken into account in determining whether or not a dwelling is a taxpayer's sole or principal residence?
Income tax: capital gains: is a principal residence exemption available where a dwelling is owned by a family company or family trust?