http://classic.austlii.edu.au/au/legis/cth/consol_act/itaa1997240/s8.5.html

INCOME TAX ASSESSMENT ACT 1997 - SECT 108.7 Interest in …

Web[Extract] Subdivision 108-A of Pt 3-1 of ITAA 1997 defines the term "CGT asset": ss 108-5 and 108-7. The definition is particularly broad. It provides that a CGT asset is any kind of property, or a legal or equitable right that is not property. Furthermore, it provides that, to avoid doubt, the following are CGT assets: • a part of, or an interest in, property or a legal … WebINCOME TAX ASSESSMENT ACT 1997 - SECT 10.5 List of provisions about assessable income The provisions set out in the table: * include in your assessable income amounts … office 365 sign in email owa

TR 2005/17 Legal database - Australian Taxation Office

Web6 Jul 2016 · Under section 108-5 of the Income Tax Assessment Act 1997 a CGT Asset is defined as: any kind of property; a legal or equitable right that is not property; part of, or an interest in, an asset referred to in (a) and (b); goodwill or an interest in it; an interest in an asset of a partnership; an interest in a partnership that is not covered by (e). WebAct 1997 (ITAA 1997) section 108-5 of the ITAA 1997 Division 110 of the ITAA 1997 section 112-25 of the ITAA 1997 section 112-30 of the ITAA 1997 section 116-20 of the ITAA 1997 Subdivision 115-A of the ITAA 1997, and Subdivision 124-M of the ITAA 1997. Contents Para LEGALLY BINDING SECTION: http://www5.austlii.edu.au/au/legis/cth/consol_act/itaa1997240/s109.5.html mychart login mccall idaho