TD 2023/D1 - Income tax - AustLII
Both capital gains are discount capital gains, but the small business concessions in Subdivisions 152-C, 152-D and 152-E do not apply. 18. The ...
TD 2017/16 - Income tax: capital gains - AustLIIFor the 2017-18 income year, the improvement threshold is $147,582. Date of effect. 2. This Taxation Determination applies for the 2017-18 income year. Wealth Insights***Investment income (other than most dividends) of CCPCs is subject to the federal rate of 28%, in addition to a refundable federal tax of 10.67%, for a total ... TD 33A - Addendum - Capital Gains: How do you identify individual ...1. Taxation Determination TD 33 is concerned with the identification of shares for capital gains tax purposes. It states that if it is not possible individually ...
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