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Income tax: capital gains: for the purposes of Capital Gains Tax event B1

Published on 01 Dec 99 by THE TAX INSTITUTE

Submission by the Australian Society of CPAs, the Institute of Chartered Accountants in Australia, the Australian Taxpayers Association and the Taxation Institute of AustraliaComments on Draft Taxation Determination TD 1999/D90 Income tax: capital gains: for the purposes of Capital Gains Tax even B1, what is meant by the expression at the end of an agreement in section 104-15 of the Income Tax Assessment Act 1997? The Determination deals with the meaning at the end of an agreement for the purposes of Sec.104-15. The view adopted is that Sec. 104-15 applies where title in an asset will or may pass to another entity during the term of an agreement or at the end of such term

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TAX POLICY & RESEARCH DIVISION

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