Miscellaneous

Taxation Determination TD 2001/D7: Income tax: capital gains

Author: Institute Of Chartered Accountants In Australia

Published Date: 11 Sep 2001

 

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Draft Taxation Determination TD 2001/D7 should acknowledge that there is an argument to the effect that a renunciation or disclaimer operates retroactively so that the taxpayer is treated as if he or she never enjoyed the interest in the first place (and thus leads to no disposition).
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  • Published By:Institute Of Chartered Accountants In Australia
  • Published On:11 Sep 2001

The material is copyright. Apart any fair dealing for the purpose of private study,

research critisism or review, as permitted under the copyright Act, no part may be rerpoduced by any process without written permission from The Tax Institute.

Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

This material is copyright. Apart from any fair dealing for the purpose of private study., research, critisism or review, as permitted under teh copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opininons are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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