General rules

CGT: Capital proceeds payable by instalments - not all received - no reduction of capital proceeds received

CGT: Capital proceeds payable by instalments - non-receipt rule

Capital Gains Tax: capital proceeds - shares held in escrow

Income tax: capital gains: does the redenomination of a financial arrangement to the Euro constitute:(a) the derivation of assessable income or the incurrence of an allowable deduction; (b) the realisation of a currency exchange gain or loss for the purposes of Division 3B of Part III of the Income Tax Assessment Act 1936; or (c) a CGT event?

Income tax: capital gains: does the word 'expiring' in paragraph 104-25(1)(c) and the expression 'expiry of a CGT asset' in subparagraph 116-30(3)(a)(i) of the Income Tax Assessment Act 1997 include voluntary terminations?

Income tax: capital gains: in what circumstances does the expression 'proceeds cannot be valued' in paragraph 116-30(2)(a) of the Income Tax Assessment Act 1997 (market value substitution rule) apply?

Capital Gains: What are the CGT consequences where an asset is disposed of for cash and other property?

Capital Gains: How do you apportion consideration received on the disposal of a composite asset?

Income tax: capital gains: what are the consequences where a taxpayer receives a non assessable distribution in respect of units in a unit trust and the distribution exceeds the indexed cost base of the units?

Income tax: capital gains: when a dividend will be included in the capital proceeds from a disposal of shares that happens under a contract or a scheme of arrangement