ITAA 1997 s 108-5(1)(a)

Income tax: is Bitcoin a CGT asset for the purposes of subsection 108-5(1) of the Income Tax Assessment Act 1997 (ITAA 1997)?

Capital gains tax: Small business relief - active asset - poker machine entitlement

Capital gains tax: Small business relief - active asset - freehold of a hotel

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