ITAA 1997 s 112-25

Compendium

Capital Gains: What are the CGT consequences of sub-dividing pre-CGT land?

Income tax: capital gains: how is the removal of a building from a block of land that does not amount to a loss or destruction, treated for CGT purposes ?

Income tax: capital gains: what are the CGT implications of removing a post-CGT building from post-CGT land and relocating it on pre-CGT land?

Income tax: conversion by Mackay Sugar Co-operative Association Limited to a company registered under the Corporations Act 2001

Income tax: Orchard Industrial Property Fund Restructure: Orchard Management Limited and Orchard Industrial Property Fund stapling arrangement

Income tax: van Eyk Three Pillars Limited: proposed return of capital and share consolidation

Income tax: proposed return of capital: Canberra Property Syndicate

Income tax: scrip for scrip: exchange of shares in MAp Airports International Limited for units in MAp Airports Trust 2 and cash consideration

Income tax: proposed return of capital: Melbourne Property Syndicate

Income tax: proposed return of capital: Austgrowth Property Syndicate No. 18

Income tax: proposed return of capital: Austgrowth Property Syndicate No. 20

Income tax: proposed return of capital: Austgrowth Property Syndicate No. 21

Income tax: proposed return of capital: APGF Diversified Property Fund

Income tax: proposed return of capital: APGF Property Syndicate No. 4

Income tax: proposed return of capital: APGF Property Syndicate No. 5

Income tax: proposed return of capital: APGF Property Syndicate No. 7

Income tax: scrip for scrip roll over: acquisition of South Australian Coal Limited by White Energy Mining Pty Limited

Income tax: conversion of shares and variations in rights - Bega Cheese Limited

Income tax: proposed return of capital: Burwood Property Syndicate