Legislation

TAA 1953 s What this Ruling is about 1 Date of effect 5 Background 6 Withholding on value of relevant CGT asset, not contract price 8 Dissection of contract price to determine value of CGT assets 16 Example 1 - Contract price substituted for market value 21 Example 2 - Dissection of contract price 24 Example 3 - Dissection of contract price - apportionment - contract price less than market value 28 Example 4 - Dissection of contract price - apportionment - contract price greater than market value 35 Relying on this Ruling This publication is a public ruling for the purposes

ATO documents that consider TAA 1953 s What this Ruling is about 1 Date of effect 5 Background 6 Withholding on value of relevant CGT asset, not contract price 8 Dissection of contract price to determine value of CGT assets 16 Example 1 - Contract price substituted for market value 21 Example 2 - Dissection of contract price 24 Example 3 - Dissection of contract price - apportionment - contract price less than market value 28 Example 4 - Dissection of contract price - apportionment - contract price greater than market value 35 Relying on this Ruling This publication is a public ruling for the purposes