Capital Gains: What are the CGT consequences where a lessee affixes to land an asset and the asset ceases to be owned by the lessee?

Capital Gains: Is a net capital loss from the previous year of income taken into account in calculating separate net income?

Capital Gains: When will an asset be a replacement for an asset that has been lost or destroyed?

Capital gains: where post-CGT land has been held for more than 12 months, is indexation available in relation to the cost of a house built for investment purposes on the land and sold within 12 months of construction?

Capital Gains: What factors are taken into account in determining whether or not a dwelling is a taxpayer's sole or principal residence?

Capital gains: Does the principal residence exemption exempt monies received from a forfeited deposit?

Capital gains: can an election that subsection 160ZZQ(5) apply, be pro-rated for part of the 'construction period'?

Capital Gains: What value is given to leased equipment for the purpose of section 160ZZT?

Income tax: capital gains: are shares acquired under a dividend reinvestment plan bonus shares for the purposes of Division 8 and Division 8A of Part IIIA?

Capital gains: what are the CGT consequences of a lessee incurring capital expenditure on improvements to leased property?

Capital Gains: How are compensation payments for the loss or destruction of an uninsured asset treated?

Income tax: capital gains: is a principal residence exemption available where a dwelling is owned by a family company or family trust?

Capital Gains: Where a dwelling is erected on pre-CGT land, is an election required under subsection 160ZZQ(5) to get the principal residence exemption for the time during which construction takes place?

Capital Gains: Are intangible improvements caught by subsection 160P(6)?

Capital Gains: Can the value of a taxpayer's labour be included in the cost base of an asset constructed or created by the taxpayer?

Capital Gains: Are separate improvements taken to be a single improvement for subsection 160P(6) purposes?

Capital Gains: What are the CGT consequences of sub-dividing pre-CGT land?

Capital Gains: How does CGT apply to the amalgamation of two adjoining titles?

Capital Gains: How do you apportion consideration received on the disposal of a composite asset?

Explanation of Taxation Determination system