WebINCOME TAX ASSESSMENT ACT 1997 - SECT 128.15 Effect on the legal personal representative or beneficiary (1) This section sets out what happens if a * CGT assetyou owned just before dying: (a) devolves to your * legal personal representative; or (b) * passesto a beneficiaryin your estate. Note 1: Section 128- 25has different WebINCOME TAX ASSESSMENT ACT 1997 - SECT 316.65 Valuation factor for sections 316-60, 316-105 and 316-165 (1) For the purposes of sections 316-60, 316- 105 and 316-165, the valuation factor is the amount worked out using the formula: where:
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INCOME TAX ASSESSMENT ACT 1997 - SECT 316.150 What this …
http://classic.austlii.edu.au/au/legis/cth/consol_act/itaa1997240/s316.65.html WebAn Act about income tax and related matters Administered by: Treasury General Comments: Division 40, Subdivision 40-D, Section 40-340, Subdivision 328-G and Sections 328-430 and 328-450 of this Act have been modified by the operation of the Commissioner’s Remedial Power, click here to see the modification. WebINCOME TAX ASSESSMENT ACT 1997 - SECT 995.1 Definitions (1) In this Act, except so far as the contrary intention appears: 4% manner has the meaning given by section 43-145. 70% DFE rule has the meaning given by section 394- 35. 95% services indirect value shifthas the meaning given by section 727-700. philippe gibert architecte