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Tax R & D : ATO rulings and determinations: TR 99/4, TD 99/1, STD 99/2

Published on 01 May 99 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

This article discusses : (1) TR 99/4 Capital gains : changes in majority underlying interests in assets of public entities for Division 20 Part IIIA of the Income Tax Assessment Act 1936; (2) TD 99/1 Are deductions under Division 43 of the 1997 Act excluded by subsecttion 82(2) of the 1936 Act in calculating any assessable profit or deductible loss from the sale of the property by the person who constructed the building? - Yes; and (3) STD 99/2 Fitting of a new prefabricated tray body to a new cab-chassis.

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