ATO minute 696/2007 - Treasury.gov.au
40. TD 2004/14 says that any asset in respect of which the exception applies retains its tax attributes. However, the alternative view ...
Taxation Determination TD 2014/15 - Swanson ReedAt this time the R&D entity is the legal owner of the asset, and therefore, the holder under item 10 in the table in section 40-40. ... suggests the ATO or the ... Post-Implementation Review re Certain Aspects of the Consolidation ...Based on TD 2004/33 and TD 2004/83, the debt would arguably cease to exist. Given that the assignment of an intra-group debt outside of a group ... TD 2000/38 - Income tax: capital gains: is roll-over - AustLIITD 2000/38 - Income tax: capital gains: is roll-over available under Subdivision 124-B of the Income tax. Assessment Act 1997 for the loss or destruction of a.
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