ITAA 1997 s 118-145

Income tax: capital gains: does subsection 855-45(3) of the Income Tax Assessment Act 1997 prevent a taxpayer from making a choice that section 118-145 of that Act apply to an overseas dwelling that the taxpayer owned before becoming a resident of Australia?

Income tax: capital gains: can a subsection 160ZZQ(11A) election made for the purposes of subsection 160ZZQ(11) of the Income Tax Assessment Act 1936 cover more than one period of absence from a taxpayer's sole or principal residence (SPR)?

Income tax: capital gains: if an election made for the purposes of subsection 160ZZQ(11) of theIncome Tax Assessment Act 1936 covers more than one period of absence from a taxpayer's sole or principal residence (SPR), is the six year period referred to in subparagraph 160ZZQ(11)(d)(iii) available in relation toeach period of absence?

Income tax: Capital gains tax: Main residence exemption: absence choice

Capital Gains Tax - Deceased Estate/Main Residence

Capital gains tax: main residence exemption - dwelling first used to produce income

Capital gains tax: main residence exemption - interaction between the 'absence' rule and the 'first used to produce income' rule

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

Capital gains tax: main residence exemption - spouse choosing a dwelling as main residence

Capital gains tax: main residence exemption - interaction with non-resident provisions

Income tax: capital gains tax: main residence exemption - 'first use to produce income' rule and CGT discount

Capital gains tax: main residence exemption: interaction between the 'absence' rule and the 'first use to produce income' rule - dwelling used to produce income for more than six years

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

Capital gains tax: main residence - 3 month period - extension of actual period by absence rule

Capital Gains Tax: main residence exemption - interaction with non-resident provisions