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Legislation
ATO documents that consider ITAA 1997 s 118-B
34 documents
Capital gains tax: main residence exemption - adjacent land
CGT Main residence exemption: ownership interest - share in company
Capital gains tax: main residence exemption - demolition and reconstruction of dwelling more than four years after demolished dwelling last occupied
Capital gains tax: main residence exemption - marriage breakdown
Capital gains tax: main residence exemption - demolition and reconstruction of dwelling not main residence for entire ownership period
Capital gains tax: main residence exemption - spouse choosing a dwelling as main residence
Capital gains tax: choice and main residence exemption - demolition and construction of a new dwelling
Capital gains tax: main residence exemption - interaction with non-resident provisions
Capital gains tax: sale of house - instalment sales contract - CGT event B1
Non-commercial losses - real property test and land adjacent to a dwelling
Capital gains tax: main residence exemption - absence rule - dwelling converted into commercial premises
Capital gains tax: main residence exemption - choice to treat demolished dwelling as main residence
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