ITAA 1997 s 118-115

Non-concessional MIT income

Income tax: capital gains: can the term 'dwelling' as defined in section 118-115 of the Income Tax Assessment Act 1997 include more than one unit of accommodation?

Income tax: capital gains: can the following comprise a 'dwelling' and therefore be eligible for exemption as a main residence (i) a structure built underground? (ii) a yacht? (iii) a tent?

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

CGT small business concessions: maximum net asset value test - disregarded assets - dwellings

Non-concessional MIT income

Income tax: capital gains: can the term 'dwelling' as defined in section 118-115 of the Income Tax Assessment Act 1997 include more than one unit of accommodation?

Capital gains tax: main residence exemption - absence rule - dwelling converted into commercial premises