Legislation

TAA 1953 s Ruling 1 Example - property investment company 2 Date of effect 4 Appendix - Explanation 5 Main use to derive rent 9 Relying on this Determination This publication (excluding appendix) is a public ruling for the purposes

ATO documents that consider TAA 1953 s Ruling 1 Example - property investment company 2 Date of effect 4 Appendix - Explanation 5 Main use to derive rent 9 Relying on this Determination This publication (excluding appendix) is a public ruling for the purposes

1 document

TD 2021/2currentTD · 2021

Income tax: can a company that carries on a business in a general sense as described in Taxation Ruling TR 2019/1 Income tax: when does a company carry on a business? but whose only activity is renting out an investment property claim the capital gains tax small business concessions in relation to that investment property?