CGT - legal v beneficial ownership

Residency

Residency and assessable income

Rental deductions and repairs

GST-free sale of a going concern

Payments to a trust

CGT - property development

GST and consideration

Assessable income - insurance payments

CGT - small business concessions

CGT - 15-year exemption Unless otherwise stated, all legislative references below are to the Income Tax Assessment Act 1997 .

GST - sale of a new residential property

CGT - rollover of involuntary sale of shares

CGT - main residence

Deductions - employment expenses

Deductions - employment expenses

CGT - main residence exemption

CGT - sale of property by statutory trustees

GST - sale of residential premises

Disaster relief grants assessable income