ITAA 1997 s 104-35(3)

Capital gains: capital proceeds arising from the grant of a licence to use premises

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

Capital Gains Tax: compensation payment received for cessation of allowance

Capital Gains Tax: CGT event D1 - lifetime right to reside in dwelling

CGT small business concessions: active asset test - carbon sequestration right granted by landowner