ITAA 1997 s 115

Income tax: capital gains: application of CGT event K6 (about pre-CGT shares and pre-CGT trust interests) in section 104-230 of the Income Tax Assessment Act 1997

Income tax: retail premiums paid to shareholders where share entitlements are not taken up or are not available

Income tax: taxation of rights and retail premiums under renounceable rights offers where shares held on capital account

Withdrawal - Income tax: capital gains: for a capital gain you make on CGT event K6 happening in relation to pre-CGT shares you own in a company: (a) are you entitled to the general CGT discount in Division 115; and (b) are you entitled to the small business relief in Division 152?

Income tax: capital gains: if a post-CGT asset bequeathed to a legal personal representative/beneficiary (LPR/B) is disposed of within 12 months of the LPR/B's acquisition, in which circumstances is indexation available?

Income tax: capital gains: can an index number for a quarter of a year of income be estimated in calculating the indexation factor under subsection 160ZJ(5) or (5A) of the Income Tax Assessment Act 1936 ?

CGT - Small Business Retirement Exemption where capital proceeds are less than market value

Capital gains tax - Choice - scrip for scrip roll-over

CGT - Extension of time to choose scrip for scrip roll-over

Capital gains tax: CGT discount and small business concessions - disposal of active asset by non-resident

CGT Dairy industry deregulation: small business concessions - active asset - payment right

Capital gains tax: CGT discount - public trading trust