Itaa 1997

Specific Year Any Subdivision A--Application of Division 34 Subdivision C--Registering the design of a non-compulsory uniform Division Other payments on termination itaa 1997 employment

Thank you for your patience as we work to resolve bugs and issues on the new Register. To see if your issue has already been reported, please view the list of known issues. Known issues Thank you for your patience as we work to resolve bugs and issues on the new Register. Home Acts In force. Income Tax Assessment Act In force Administered by. Superseded version.

Itaa 1997

Generally, this means that where an individual sells the main residence, no CGT is payable unless the residence has been used for income producing purposes. This exemption is only available to individuals. Adjacent land will only qualify for the exemption to the extent it is used for private or domestic purposes in association with the dwelling. However, Taxation Determination TD 51 TD 51 is withdrawn but the factors it lists are still relevant lists factors the ATO will consider in determining whether a dwelling is the main residence. They include but are not limited to:. The relevance and weight to be given to each of these or other factors will depend upon the circumstances of each case. The main residence exemption is extended to take account of the time needed to move into a dwelling i. Section provides that: If a dwelling becomes your main residence by the time it was first practicable for you to move into it after you acquired your ownership interest in it, the dwelling is treated as your main residence from when you acquired the interest until it became your main residence. This takes account of situations where, for example, there is a delay in moving in because of illness or other reasonable cause. Section provides that when changing residences, the period during which an individual can have the CGT exemption for 2 dwellings is up to 6 months so long as:.

Save this title to My Account. Guide to Subdivision 40 F. Division 11—Particular kinds of non assessable income.

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Itaa 1997

Thank you for your patience as we work to resolve bugs and issues on the new Register. To see if your issue has already been reported, please view the list of known issues. Known issues Thank you for your patience as we work to resolve bugs and issues on the new Register. Home Legislative instruments In force. Income Tax Assessment Act Regulations In force Administered by. Latest version. Order print copy. Save this title to My Account. Set up an alert.

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Subdivision 40 B—Core provisions. Guide to Subdivision CC. Subdivision 30 DA—Donations to political parties and independent candidates and members. Collapse Division —A Guide to capital gains and losses. Small business participation percentage. Subdivision J—Crown leases. Part 2 15—Non assessable income. Collapse Subdivision 34 F—Approved occupational clothing guidelines. Collapse Subdivision A—Cost base. Guide to Subdivision 43 D. Collapse Guide to Subdivision F.

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Subdivision B--Working out the excessive deductions Collapse Subdivision C—Replacement asset roll overs. Navigate Notes Related Materials. Replacement asset roll over if you dispose of all the assets of a business. Collapse Subdivision 32 A—No deduction for entertainment expenses. Division —Tainted share capital accounts. Division 67—Refundable tax offset rules. Subdivision 54 B—Tax exemption for personal injury annuities. Maximum net asset value test. Endorsing charitable entities as exempt from income tax. Subdivision I--Associate entities