ITAA 1997 s 136-10

Income tax: Telstra Corporation Limited Tranche 3 Instalment Receipts

Assessability of capital gain derived by non-resident from sale of real property situated in Australia

Capital Gains Tax: Non-resident: Necessary connection with Australia

Capital gains tax: non-resident trust - calculation of net income of trust estate

Capital gains tax: CGT discount and small business concessions - disposal of active asset by non-resident

Capital gains tax: non-resident trust - calculation of net income of trust estate

Deferred capital loss or deduction - asset transferred between non-residents

Deferred capital loss or deduction - asset transfer from non-resident to resident

Capital gains tax: transfer of Australian asset between foreign resident companies

Capital gains tax: CGT event J1 - transfer of roll over asset intra-group

Assessability of a capital gain derived by a non-resident from the sale of real property situated in Australia - no double tax agreement applies

Capital Gains Tax: small business concessions - maximum net asset value test - non-resident's worldwide assets

Capital gains tax: assets having necessary connection with Australia: foreign resident company becoming Australian resident