TaxAssessmentKB

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RULE Income Tax Assessment Act 1936 (Cth)- s25A(3) PROVIDES
Subsection (2) does not apply in relation to the sale by a taxpayer of property where the Commissioner, having regard to ONLY IF
s25A(3)(a) applies OR
s25A(3)(b) applies OR
s25A(3)(c) applies OR
s25A(3)(d) applies

RULE Income Tax Assessment Act 1936 (Cth)- s25A(3)(a) PROVIDES
s25A(3)(a) applies ONLY IF
the extent to which the assets of the company, partnership or trust estate referred to in paragraph (2)(a) including AND
immediately before the time of sale AND
consisted of the property referred to in subparagraph (2)(b)(i) OR
the interest referred to in subparagraph (2)(b)(ii)

RULE Income Tax Assessment Act 1936 (Cth)- s25A(3)(b) PROVIDES
s25A(3)(b) applies ONLY IF
the nature and extent immediately before the time of sale, of the taxpayer's control of the company, partnership or trust estate AND
the taxpayer's shareholding in the company

RULE Income Tax Assessment Act 1936 (Cth)- s25A(3)(c) PROVIDES
s25A(3)(c) applies ONLY IF
the circumstances surrounding any other sale OR
the taxpayer, of shares in the company referred to in paragraph (2)(a) OR
an interest in the partnership referred to in paragraph (2)(a) OR
trust estate referred to in paragraph (2)(a) OR
being a sale at a time when the property of that company referred to in subparagraph (2)(b)(I) OR
partnership or trust estate included the property referred to in subparagraph (2)(b)(I) OR
the interest referred to in subparagraph (2)(b)(ii)

RULE Income Tax Assessment Act 1936 (Cth)- s25A(3)(d) PROVIDES
s25A(3)(d) applies ONLY IF
such other matters as the Commissioner considers relevant

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