Towie,
Would you like to enlighten us about the ITAA97 (Cth) provision for CGT event A1 expectation losses?
This is one provision in the Act I have not heard of (if it exists).
CGT event A1 occurs on assets disposal. Asset destruction (CGT event C1) only occurs when the liquidator declares the assets worthless prior to ASIC delisting which is the actual destruction of the asset. How long does that take?
Please enlighten us all about this new provision for expectation losses.
squish.
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