Income tax: capital gains: if marriage breakdown roll-over applies to a transfer of a CGT asset between spouses, what expenses of the transferor become the first element of the transferee's cost base of the asset under paragraph 126-5(5)(a) of the Income Tax Assessment Act 1997?

Income tax: capital gains: if section 126-15 of the Income Tax Assessment Act 1997 applies to a CGT event that has happened involving a company or a trustee, can expenses incurred by both spouses to the marriage breakdown form part of the cost base of a CGT asset?

Income tax: capital gains: do the record keeping requirements of Division 121 of the Income Tax Assessment Act 1997 apply to both the transferor and transferee of a CGT asset to which the marriage breakdown roll-over provisions in Subdivision 126-A apply?

Income tax: capital gains: if the requirements of section 126-5 or 126-15 of the Income Tax Assessment Act 1997 are satisfied, is the marriage breakdown roll-over provided by the section automatic?

Income tax: capital gains: is the expression 'a State law, Territory law or foreign law relating to de facto marriage breakdowns' in paragraphs 126-5(1)(c) and 126-15(1)(c) of the Income Tax Assessment Act 1997 restricted to State, Territory or foreign legislation?

Income tax: capital gains: does the word 'expiring' in paragraph 104-25(1)(c) and the expression 'expiry of a CGT asset' in subparagraph 116-30(3)(a)(i) of the Income Tax Assessment Act 1997 include voluntary terminations?

Income tax: capital gains: is the Commonwealth or a State or Territory an entity for the purposes of CGT event D1 (about creating contractual or other rights in you) in sections 104-35 and 109-5 of the Income Tax Assessment Act 1997 ?

Income tax: interest withholding tax exemption under section 128F of the Income Tax Assessment Act 1936 - does the public offer test set out in paragraph 128F(3)(d) require a company to demonstrate that negotiations in respect of a particular debenture actually resulted from negotiations being initiated publicly in electronic form?

Income tax: capital gains: for the purposes of CGT event B1, what is meant by the expression 'at the end of an agreement' in section 104-15 of the Income Tax Assessment Act 1997 ?

Income tax: capital gains: does the expression 'loss or destruction' for the purposes of CGT event C1 in section 104-20 of the Income Tax Assessment Act 1997 apply to: a) a voluntary 'loss' or 'destruction'? b) intangible assets?

Income tax: capital gains: does CGT event D1 in section 104-35 of the Income Tax Assessment Act 1997 happen if you receive money or property for withdrawing an objection against a proposed land development?

Income tax: capital gains: is a court an entity for the purposes of CGT event D1 (about creating contractual or other legal or equitable rights in you) in sections 104-35 and section 109-5 of the Income Tax Assessment Act 1997 ?

Income tax: capital gains: can you acquire a contractual or other legal or equitable right even though there may be no tax consequences for the entity creating the right?

Income tax: capital gains: if a trust becomes a resident trust when is it taken to have acquired its CGT assets? If a trust stops being a resident trust, when does CGT event I2 in section 104-170 of the Income Tax Assessment Act 1997 happen?

Income tax: capital gains: in what circumstances does the expression 'proceeds cannot be valued' in paragraph 116-30(2)(a) of the Income Tax Assessment Act 1997 (market value substitution rule) apply?

Income tax: capital gains: if:[bull ] you acquire land and a dwelling (dwelling A) on or after 20 September 1985 which you use as your main residence and do not use for income producing purposes; and [bull ] you subdivide the land into 2 blocks and build another dwelling (dwelling B) on the subdivided vacant land and this dwelling becomes your main residence; and [bull ] you choose not to apply section 118-150 of the Income Tax Assessment Act 1997 (about building, repairing or renovating a dwelling) for dwelling B; and [bull ] you sell dwellings A and B; are you entitled to the full main residence exemption in Subdivision 118-B for both dwellings?

Income tax: capital gains: if:[bull ] you acquire land and a dwelling (dwelling A) on or after 20 September 1985 which you use as your main residence and do not use for income producing purposes; and [bull ] you subdivide the land into 2 blocks and build another dwelling (dwelling B) on the subdivided vacant land and this dwelling becomes your main residence; and [bull ] you choose to apply section 118-150 of the Income Tax Assessment Act 1997 (about building, repairing or renovating a dwelling) for dwelling B; and [bull ] you sell dwellings A and B; are you entitled to the full main residence exemption in Subdivision 118-B for both dwellings?

Income tax: capital gains: in what circumstances does subsection 118-150(5) of the Income Tax Assessment Act 1997 modify the start of the period in paragraph 118-150(4)(b) for which you choose under subsection 118-150(2) to apply the main residence exemption in Subdivision 118-B?

Capital Gains: What are the CGT consequences for the lender (Creditor) when a debt is waived?

Income tax: capital gains: what are the CGT consequences for a shareholder if a company converts its shares into a larger or smaller number of shares?