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Legislation
ATO documents that consider ITAA 1997 s 118-B
34 documents
Housing affordability measures: contributing the proceeds of downsizing to superannuation
Income tax: capital gains: if your land (including land on which your dwelling is situated) exceeds 2 hectares, can you select which 2 hectares the main residence exemption in Subdivision 118-B applies to and, if so, how do you calculate any capital gain or capital loss you make on the remainder of your land?
Income tax: capital gains: is the main residence exemption relevant when the proceeds of sale of a dwelling are treated as income under ordinary concepts?
Income tax: payments under the Western Hardwoods Displaced Workers Assistance Scheme
Income tax: payments made under the EG Green & Sons, Harvey - Worker Support Program
CGT: Main Residence - apportioning cost base of land in excess of 2 hectares
Capital gains tax: Australian resident - disposal of residential property in Singapore
Housing affordability measures: contributing the proceeds of downsizing to superannuation
Income tax: capital gains: if your land (including land on which your dwelling is situated) exceeds 2 hectares, can you select which 2 hectares the main residence exemption in Subdivision 118-B applies to and, if so, how do you calculate any capital gain or capital loss you make on the remainder of your land?
Capital Gains: Main Residence Exemption: Adjacent Land
Capital gains tax: main residence - dependent children having different main residence
Capital gains tax: main residence exemption: demolition and reconstruction.
Main residence exemption
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 - dwelling inherited through chain of deceased estates
Capital Gains Tax: main residence exemption - residence owned by company
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 - demolition and reconstruction of dwelling