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Capital gains tax and the assets of a deceased estate / Australian Taxation Office
Bib ID 2837764
Format BookBook
Author
Australian Taxation Office
 
Description Canberra : Australian Govt. Pub. Service, c1996 
16 p. ; 25 cm. 
ISBN 0644361263
Full contents
  • Death before 20 September 1985
  • Death on or after 20 September 1985
  • Value of the asset
  • Asset acquired by the deceased person before 20 September 1985
  • Asset acquired by the deceased person on or after 20 September 1985
  • Asset disposed of within 12 months of acquisition by the deceased person: cost base
  • Asset disposed of more than 12 months after the deceased person acquired it: indexed cost base
  • Indexation
  • Asset disposed of for a loss: reduced cost base
  • Prior year capital losses
 
Notes

NAT 1877.6.96.

Subjects Capital gains tax - Law and legislation - Australia.  |  Inheritance and transfer tax - Law and legislation - Australia.
Terms of Use Commonwealth of Australia 1996. 

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    Members of Aboriginal, Torres Strait Islander and Maori communities are advised that this catalogue contains names and images of deceased people. All users of the catalogue should also be aware that certain words, terms or descriptions may be culturally sensitive and may be considered inappropriate today, but may have reflected the author's/creator's attitude or that of the period in which they were written.