ITAA 1997 s 136-25

Application of section 45B of the Income Tax Assessment Act 1936 to share capital reductions

Income tax: Telstra Corporation Limited Tranche 3 Instalment Receipts

Income tax: proposed return of capital: Minara Resources Limited

Capital gains tax: foreign source income made by a resident trust

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

Capital Gains Tax: disposal of goodwill by a branch to another entity

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

CGT Roll-Over Relief

Capital Gains Tax: foreign source capital gains made by a resident trust for CGT purposes

Capital gains tax: Australian source capital gains made by a resident trust for CGT purposes

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

CGT: non-resident becomes resident - assets that do not have the necessary connection with Australia

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: CGT discount - asset sold within 12 months of becoming an Australian resident.

Capital gains tax - making a choice under CGT Event I1 - choice to disregard gain or loss

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

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