ITAA 1997 s 118-185

Income tax: capital gains : how is a capital gain or loss determined if a dwelling has been occupied as a sole or principal residence for part only of the period of ownership?

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

Capital gains tax: main residence exemption - marriage breakdown

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

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

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