ITAA 1997 s 118-110

CGT: Main Residence - apportioning cost base of land in excess of 2 hectares

Capital gains tax: main residence - dependent children having different main residence

Capital Gains Tax: main residence exemption - residence owned by company

Capital gains tax: main residence exemption - adjacent land

Capital gains tax: main residence exemption - choice not to apply exemption

Capital gains tax: main residence exemption - residence owned by family trust