ITAA 1997 s 104-10(1)

Assessability of a capital gain derived by a non-resident from the sale of real property situated in Australia - no double tax agreement applies

Capital gains tax: cost base of CGT asset owned by a company - requirement to index cost base

Capital gains tax: Water rights - permanent transfer of share and extraction components of access licence - CGT event A1

Capital gains tax: assets having necessary connection with Australia: foreign resident company becoming Australian resident

Deferred capital loss or deduction: asset transferred between non-residents