ITAA 1997 s 118-145(2)

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?

Capital Gains Tax - Deceased Estate/Main Residence

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

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