ITAA 1997 s 108-5

CGT - termination of cartage agreement - CGT event C2

CGT small business concessions: active asset - bank accounts

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

CGT: personal use assets - gold nuggets

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

Capital gains tax: lease surrender payment made by lessee

Capital Gains Tax: CGT asset - water allocation

Capital gains tax: fourth element of cost base and reduced cost base - costs incurred for the removal of restrictive covenants

Capital Gains Tax: CGT event E1 - declaration of a trust over contractual rights

Capital gains tax - cost base/reduced cost base - debt

Capital Gains Tax: debt arising from the provision of services - whether same amount can be both ordinary income and a capital gain