Capital Gains Tax Rulings

Introduction

Did a CGT Event happen?

Is there a gain or a loss?

Are there a CGT exemptions?

Are there any CGT concessions?

Are there any rollover provisions?

How do I calculate capital gains tax?

Topics

Capital Gains Tax Rulings

TR 94/29

Income tax: capital gains tax consequences of a contract for the sale of land falling through

TR 94/30

Income tax: capital gains tax implications of varying rights attaching to shares

TR 1999/19

Income tax capital gains: treatment of forfeited deposits

TR 95/3

Income tax and capital gains: application of subsections 160M(6) and 160M(7) to restrictive covenants and trade ties

TR 95/35

Income tax: capital gains: treatment of compensation receipts

TR 96/23

Income tax: capital gains: implications of a guarantee to pay a debt

TR 96/24

Income tax: capital gains: guidelines to determine whether an amount described in a sale of business agreement as consideration for goodwill is properly characterised as a lease premium

TR 97/3

Income tax: capital gains: compensation received by landowners from public authorities

TR 97/4

Income tax: capital gains: roll-over relief for buildings subdivided under strata title law into stratum units and common property

TR 97/18

Income tax: capital gains: roll-over relief following reorganisation of the affairs of a unit trust or company - sections 160ZZPA, 160ZZPB, 160ZZPC and 160ZZPD