Published on 01 Jan 99
by THE TAX INSTITUTE
Income tax: capital gains: does the expression "loss of destruction" for the purposes of Capital Gains Tax even C1 in section 104-20 of the Income Tax Assessment Act 1997 apply to: a)A voluntary "loss" or "destruction"? b)Intangible Assets?
INSTITUTE OF CHARTERED ACCOUNTANTS IN AUSTRALIA
AUSTRALIAN TAXPAYERS ASSOCIATION
AUSTRALIAN SOCIETY OF CERTIFIED PRACTISING ACCOUNTANTS
TAXATION INSTITUTE OF AUSTRALIA