ITAA 1997 s 104-10(4)

Employee Share Options: taxing rights on gain from sale of shares by an Australian resident taxpayer where the options to purchase those shares were granted to the taxpayer when they were working in the United States of America

Foreign residents and indirect Australian real property interests

Deducting tax loss: saving rule - limit on extent that the tax loss can be reflected

Capital gains and foreign residents: meaning of 'holds' for the purposes of a foreign resident's direct participation interest in a Part X Australian company

Income tax: capital gains tax: consequences of creating, and dealing in, life and remainder interests in property

Sale of subdivided farm land - Income or capital gain?

Income Tax: Capital gains tax: transferring CGT assets from a company to an individual

Capital gains: partners contribute property to the partnership capital

Deducting tax loss: saving rule - limit on extent that the tax loss can be reflected

Deferred capital loss or deduction: greater than 50% interest - further event

Deferred capital loss or deduction: greater than 50% interest - realisation event

Capital gains tax: small business roll-over - function of replacement asset

Deferred capital loss or deduction - asset transferred to a non-resident company

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

Deferred capital loss or deduction - asset transfer from resident to non-resident

Deferred capital loss or deduction - asset transfer from non-resident to resident

CGT Main residence exemption: ownership interest - share in company

Deducting tax loss: saving rule - reduced capital gain made in respect of indirect equity interest where interest previously subject to Subdivision 126-B roll-over

Capital gains tax: disposal by trustee of a life interest in property to discretionary object

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