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Tax tips: One dash three

Published on 01 Jun 14 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

If a provision of the ITAA97 had its origin in the ITAA36, reference to the ITAA36 provision may be permitted by s 1-3 (one dash three) ITAA97. This article considers the adjacent land provision in the CGT main residence exemption in light of s 1-3 ITAA97.

Author profile:

John Gaal
TaxCounsel is a niche tax publisher which provides comprehensive and practical guidance to practitioners on important matters affecting their clients. The company was formed by John Gaal, who for over 30 years, has written extensively on a wide range of taxation matters for a number of publishers including the Taxation Institute of Australia. Current at 01 October 2016 Click here to expand/collapse more articles by TAXCOUNSEL.
 
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