Discount capital gains

Capital Gains Tax: Demerger - CGT discount in relation to new interests if rollover not chosen

Capital gains tax: demerger relief - two original interests - different acquisition times

Capital gains tax: demerger relief - more than two original interests - different acquisition times

Capital gains tax: demerger relief - more than two parcels of original interests - different acquisition times

Capital gains tax: CGT discount - discount capital gain distributed by public trading trust to unit holder

Capital gains tax: Demerger - CGT discount

Discount capital gains

Capital Gains Tax: beneficiary's share of trust net income includes trust capital gain - deduction for beneficiary's contribution to a complying superannuation fund

Capital gains tax: testamentary trust - trustee can choose to be assessed on capital gains

Capital gains tax: CGT discount - application of Subdivision 152-E and Subdivision 124-B roll-over

Spartan Resources Limited - partial scrip for scrip roll-over

Aurumin Limited - scrip for scrip roll-over for option holders

Income tax: capital gains: what is meant by the phrase 'at least 12 months before' in subsection 114-10(1) of the Income Tax Assessment Act 1997 (about indexation) and subsection 115-25(1) (about the CGT discount)?

Income tax: capital gains: small business concessions: is the part of a payment which is a small business 50% reduction amount a non-assessable part under CGT event E4 in section 104-70 of the Income Tax Assessment Act 1997?

Income tax: capital gains: for the purposes of subsection 115-228(1) of the Income Tax Assessment Act 1997, can a beneficiary of a trust estate be reasonably expected to receive an amount of a financial benefit referable to a capital gain made by the trust estate in an income year if the fact that the capital gain was made is not established until after the end of the income year?

Income tax: where an amount included in a beneficiary's assessable income under subsection 99B(1) of the Income Tax Assessment Act 1936 (ITAA 1936) had its origins in a capital gain from non-taxable Australian property of a foreign trust, can the beneficiary offset capital losses or a carry-forward net capital loss ('capital loss offset') or access the CGT discount in relation to the amount?

Income tax: listed investment companies