ITAA 1997 s 118-120

Housing affordability measures: contributing the proceeds of downsizing to superannuation

Non-concessional MIT income

Income tax: capital gains: is 'adjacent' land in terms of section 118-120 of the Income Tax Assessment Act 1997 limited to land contiguous to a dwelling?

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?

Non-concessional MIT income

Income tax: capital gains: is 'adjacent' land in terms of section 118-120 of the Income Tax Assessment Act 1997 limited to land contiguous to a dwelling?

Capital Gains: Main Residence Exemption: Adjacent Land

Capital gains tax: main residence exemption - accidental destruction of dwelling used for income producing purposes - sale of vacant land

Capital gains tax: main residence - absences - accidental destruction of dwelling - sale of vacant land

Capital gains tax: main residence exemption - accidental destruction of dwelling - sale of vacant land

Capital gains tax: main residence exemption - adjacent land

Non-commercial losses - real property test and land adjacent to a dwelling