ITAA 1997 s 104-10

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: consolidation: capital gains: does CGT event A1 in section 104-10 of the Income Tax Assessment Act 1997 happen to the head company of a consolidated group if an asset is sold by a subsidiary member to an entity outside the group?

Income tax: consolidation: capital gains: if membership interests in a subsidiary member of a consolidated group are sold to a purchaser outside the group under a contract made while the subsidiary was a member of the group, does CGT event A1 in section 104-10 of the Income Tax Assessment Act 1997 happen when the contract was made?

Income tax: consolidation and capital gains tax: Does CGT event A1 in section 104-10 of the Income Tax Assessment Act 1997 happen to the head company of a consolidated group when a subsidiary member transfers a licence, granted to it by another member, to a non-group entity for no capital proceeds?

Income tax: consolidation: capital gains: may roll-over relief under Subdivision 126-B of the Income Tax Assessment Act 1997 be available where two eligible tier-1 companies, without any wholly-owned subsidiaries, are restructured such that one of the eligible tier-1 companies becomes a wholly-owned subsidiary of the other eligible tier-1 company?

Income tax: consolidation: capital gains: may roll-over relief under Subdivision 126-B of the Income Tax Assessment Act 1997 be available where three or more eligible tier-1 companies, without any wholly-owned subsidiaries, are restructured such that one of the eligible tier-1 companies becomes a wholly-owned subsidiary of one of the other eligible tier-1 companies and a choice to form a MEC group is made for that same day?

Income tax: does a taker in default of trust capital have an 'interest in the trust capital' for the purposes of CGT event E8 in section 104-90 of the Income Tax Assessment Act 1997?

Income tax: lease surrender receipts and payments

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

Income tax: application of Part IVA of the Income Tax Assessment Act 1936 to 'wash sale' arrangements

Income tax: when does a company carry on a business within the meaning of section 23AA of the Income Tax Rates Act 1986 ?

Income tax: consolidation: capital gains: to which entity does a CGT event happen, and when, if a contract to sell a CGT asset entered into by an entity before it joins a consolidated group as a subsidiary member settles after joining?

Capital gains tax: Sale of shares without consent of owner

Capital Gains Tax: Options: effect of sale

Capital gains tax - scrip for scrip roll-over - takeover of C & W Optus by SingTel

Capital gains tax - CGT asset - part of an asset.

Assessability of distributions from deceased estate - estate created before 20 September 1985

Capital Gains Tax: rollover into wholly-owned company

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

Capital gains tax: Making a choice and Small business roll-over