Web[Schedule 4, item 20, item 9B of the table in subsection 205-30(1) ITAA 1997] 4.30 This rule ensures alignment of tax treatment for capital management activities undertaken by listed public companies and further improves the integrity of the imputation system by ensuring that imputation credits flow to members of listed public companies proportionate to their … WebThis is because the resident has an 'ownership interest' in the residential unit for the purposes of section 118-130 of the 1997 Act and, consequently, any CGT event in relation to that interest is disregarded under section 118-100 of the 1997 Act. Date of effect. 80. This Ruling applies to arrangements begun after 2.00 pm EST on 19 April 2000.
INCOME TAX ASSESSMENT ACT 1997 - SECT 118.24 …
Web4. For the purposes of section 118–120, land is adjacent to your dwelling if it is close to or near your dwelling. 5. The adjacent land must be used primarily for private or domestic … WebINCOME TAX ASSESSMENT ACT 1997 - SECT 118.170. (1) If, during a period, a * dwelling is your main residence and another * dwelling is the main residence of your * spouse … smf1h9 sina.com
TD 2007/4 Legal database
http://classic.austlii.edu.au/au/legis/cth/consol_act/itaa1997240/s118.5.html WebSection 118-10 deals with collectables and personal use assets. A change has been made to the law in that the exemption for personal use assets will be based on the acquisition … http://classic.austlii.edu.au/au/legis/cth/consol_act/itaa1997240/s20.20.html risk assessment severity categories