Submission by the Australian Society of CPAs, the Institute of Chartered Accountants in Australia, the Australian Taxpayers Association and the Taxation Institute of AustraliaComments on Draft Taxation Determination TD 1999/D90 Income tax: capital gains: for the purposes of Capital Gains Tax even B1, what is meant by the expression at the end of an agreement in section 104-15 of the Income Tax Assessment Act 1997? The Determination deals with the meaning at the end of an agreement for the purposes of Sec.104-15. The view adopted is that Sec. 104-15 applies where title in an asset will or may pass to another entity during the term of an agreement or at the end of such term
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