ITAA 1997 s 104-10

Capital gains tax - time of disposal where there is a dissolution of a club and acquisition of that club's assets by another club from the liquidator

Capital gains tax: Buy-Sell Agreement - Time of CGT Event A1

Capital gain - sale of pre-capital gains tax (CGT) shares

Capital gains: partners contribute property to the partnership capital

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

General value shifting regime: direct value shift - exempt entity

Restructure/resettlement of superannuation fund (from statute to deed based) - application of CGT Event A1

Capital gains tax: CGT discount - application of Subdivision 152-E and Subdivision 124-B rollover

CGT Dairy industry deregulation: disposal of payment right - capital gain

CGT Main residence exemption: ownership interest - share in company

Capital Gains Tax: Disposal of interest in an 'off the plan' purchase contract

Capital gains tax: date of disposal - Xstrata Holdings Pty Ltd takeover of MIM Holdings Ltd

Capital gains tax: transfer of Australian asset between foreign resident companies

Capital gains tax: CGT event J1 - transfer of roll over asset intra-group

Capital gains tax: non-resident trust - disposal of asset without necessary connection to Australia

Consolidation: CGT event A1 - subsidiary member sells asset

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

Capital gains tax: CGT event - investor selling a carbon sequestration right

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

CGT small business concessions: CGT event J2 and J3 - capital proceeds for retirement exemption