Separate CGT assets

Capital Gains Tax: assignment of fixtures attached to land

Capital gains tax: early loan repayment benefit - separate asset

Income tax: capital gains: if you own an interest in a CGT asset and you acquire another interest in that asset, do the interests remain separate CGT assets for capital gains purposes or do they become a single asset?

Income tax: capital gains: what is the improvement threshold for the 2013-14 income year under section 108-85 of the Income Tax Assessment Act 1997?

Income tax: capital gains: what is the improvement threshold for the 2014-15 income year under section 108-85 of the Income Tax Assessment Act 1997?

Income tax: capital gains: what is the improvement threshold for the 2015-16 income year under section 108-85 of the Income Tax Assessment Act 1997?

Income tax: capital gains: what is the improvement threshold for the 2016-17 income year under section 108-85 of the Income Tax Assessment Act 1997?

Income tax: capital gains: can intangible capital improvements made to a pre-CGT asset be a separate asset for the purpose of subsections 108-70(2) or (3) of the Income Tax Assessment Act 1997 (ITAA 1997) ?

Income tax: capital gains: if you build a dwelling on land that you acquired before 20 September 1985 ('pre-CGT'), are you required to make a choice under section 118-150 of the Income Tax Assessment Act 1997 (ITAA 1997) to get the main residence exemption?

Income tax: capital gains: what is the improvement threshold for the 2017-18 income year under section 108-85 of the Income Tax Assessment Act 1997?

Income tax: capital gains: what is the improvement threshold for the 2018-19 income year under section 108-85 of the Income Tax Assessment Act 1997 ?

Income tax: capital gains : does the main residence exemption extend to additional land acquired after the time of acquisition of the residence?

Income tax: capital gains: how is the removal of a building from a block of land that does not amount to a loss or destruction, treated for CGT purposes ?

Income tax: capital gains: when will a building which is relocated to pre-CGT land be treated as a separate asset under subsection 108-55(2) of the Income Tax Assessment Act 1997 ?

Income tax: capital gains: what are the CGT implications of removing a post-CGT building from post-CGT land and relocating it on pre-CGT land?

Income tax: capital gains: does the relocation of a building come within the meaning of 'constructed' in subsection 108-55(2) of the Income Tax Assessment Act 1997

Income tax: capital gains: are the totality of rights under a contract considered to be the one asset, or is each right considered to be a separate asset for CGT purposes?

Income tax: capital gains: if after 19 September 1985 a person makes a capital improvement to a pre-CGT asset, does subsection 108-70(2) of the Income Tax Assessment Act 1997 deem the improvement to be a separate CGT asset on the person's death or on any later disposal by the legal personal representative (LPR) or a beneficiary?

Income tax: capital gains: if after 19 September 1985 a taxpayer makes a capital improvement to a pre-CGT main residence, and the improvement is deemed to be a separate asset under subsection 108-70(2) of the Income Tax Assessment Act 1997 , is a disposal of that asset subject to the main residence exemption?

Income tax: capital gains: if a parcel of land acquired after 19 September 1985 is subdivided into lots ('blocks'), do Parts 3-1 and 3-3 of the Income Tax Assessment Act 1997 treat a disposal of a block of the subdivided land as the disposal of part of an asset (the original land parcel) or the disposal of an asset in its own right (the subdivided block)?