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INCOME TAX ASSESSMENT ACT 1997 - SECT 124.660 Right granted to associate

INCOME TAX ASSESSMENT ACT 1997 - SECT 124.660

Right granted to associate

    If the * quasi - ownership right or estate in fee simple is instead granted to an * associate or an * associated government entity of yours:

  (a)   your * reduced cost base of the * depreciating asset is reduced by the * adjustable value of the asset just before the original quasi - ownership right expired or was surrendered or terminated; and

  (b)   there is no roll - over.

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