INCOME TAX ASSESSMENT 1936 VA - TAX FILE NUMBERS 1 - Preliminary 202A INTERPRETATION A NEW TAX SYSTEM (AUSTRALIAN BUSINESS NUMBER) 1999 4 - RULES FOR INTERPRETING THIS ACT 15 - The Dictionary 41 DICTIONARY INCOME TAX ASSESSMENT 1997 3 - SPECIALIST LIABILITY RULES 3-1 - CAPITAL GAINS AND LOSSES: GENERAL TOPICS 102 - Assessable income includes net capital gain 102-5 Assessable income includes net capital gain INCOME TAX ASSESSMENT ACT 1997 3 - SPECIALIST LIABILITY RULES 3-3 - CAPITAL GAINS AND LOSSES: SPECIAL TOPICS 152 - Small business relief & 115 - Discount capital gains and trusts' net capital gains 152-A - Basic conditions for relief under this Division 152-35 Active asset test & 152-40 Meaning of active asset & 115-1 What this Division is about INCOME TAX ASSESSMENT ACT 1997 3 - SPECIALIST LIABILITY RULES 3-1 - CAPITAL GAINS AND LOSSES: GENERAL TOPICS 104 - CGT events & 115 - Discount capital gains and trusts' net capital gains 115-B - Discount percentage 104-5 Summary of the CGT events & 115-100 INCOME TAX ASSESSMENT ACT 1997 3 - SPECIALIST LIABILITY RULES 3-3 - CAPITAL GAINS AND LOSSES: SPECIAL TOPICS 152 - Small business relief 152-A - Basic conditions for relief under this Division 152-40 Meaning of active asset INCOME TAX ASSESSMENT 1997 3 - SPECIALIST LIABILITY RULES 3-1 - CAPITAL GAINS AND LOSSES: GENERAL TOPICS & 6-1 104 - CGT events & 114 - Indexation of cost base & 960 960-M - Indexation 104-5 Summary of the CGT events & 114-1 Indexing elements of cost base & 960-265 The provisions for which indexation is relevant & 960-275 Indexation factor INCOME TAX ASSESSMENT ACT 1997 3 - SPECIALIST LIABILITY RULES 3-3 - CAPITAL GAINS AND LOSSES: SPECIAL TOPICS 152 - Small business relief 152-A - Basic conditions for relief under this Division 152-A - Basic conditions for relief under this Division INCOME TAX ASSESSMENT ACT 1997 3 - SPECIALIST LIABILITY RULES 3-1 - CAPITAL GAINS AND LOSSES: GENERAL TOPICS 104 - CGT events & 108 - CGT assets 108-A - What a CGT asset is 104-5 Summary of the CGT events & 108-5(1) INCOME TAX ASSESSMENT ACT 1997 3 - SPECIALIST LIABILITY RULES 3-3 - CAPITAL GAINS AND LOSSES: SPECIAL TOPICS 152 - Small business relief & 115 - Discount capital gains and trusts' net capital gains 152-A - Basic conditions for relief under this Division 152-35 Active asset test & 152-40 Meaning of active asset & 115-1 What this Division is about INCOME TAX ASSESSMENT ACT 1997 3 - SPECIALIST LIABILITY RULES 3-1 - CAPITAL GAINS AND LOSSES: GENERAL TOPICS 104 - CGT events & 115 - Discount capital gains and trusts' net capital gains 104-5 Summary of the CGT events & 115-1 What this Division is about INCOME TAX ASSESSMENT ACT 1997 3 - SPECIALIST LIABILITY RULES 3-3 - CAPITAL GAINS AND LOSSES: SPECIAL TOPICS 152 - Small business relief & 114 - Indexation of cost base & 960 - General 152-A - Basic conditions for relief under this Division & 960-M - Indexation 152-40 Meaning of active asset & 152-35 Active asset test & 960-265 The provisions for which indexation is relevant & 960-275 Indexation factor INCOME TAX ASSESSMENT ACT 1997 3 - SPECIALIST LIABILITY RULES & 6 - THE DICTIONARY 3-1 - CAPITAL GAINS AND LOSSES: GENERAL TOPICS & 6-1 - CONCEPTS AND TOPICS 104 - CGT events & 114 - Indexation of cost base & 960 - General 960-M - Indexation 104-5 Summary of the CGT events & 114-1 Indexing elements of cost base & 960-265 The provisions for which indexation is relevant & 960-275 Indexation factor INCOME TAX ASSESSMENT ACT 1997 3 - SPECIALIST LIABILITY RULES 3-3 - CAPITAL GAINS AND LOSSES: SPECIAL TOPICS & 3-1 - CAPITAL GAINS AND LOSSES: GENERAL TOPICS 152 - Small business relief & 104 - CGT events & 108 - CGT assets 152-A - Basic conditions for relief under this Division 152-40 Meaning of active asset & 152-35 Active asset test INCOME TAX ASSESSMENT ACT 1997 3 - SPECIALIST LIABILITY RULES 3-1 - CAPITAL GAINS AND LOSSES: GENERAL TOPICS 104 - CGT events & 108 - CGT assets 108-A - What a CGT asset is 104-5 Summary of the CGT events & 108-5 CGT assets INCOME TAX ASSESSMENT 1997 3 - SPECIALIST LIABILITY RULES 3-3 - CAPITAL GAINS AND LOSSES: SPECIAL TOPICS 152 - Small business relief 152-A - Basic conditions for relief under this Division 152-35 Active asset test & 152-40 Meaning of active asset INCOME TAX ASSESSMENT ACT 1997 3 - SPECIALIST LIABILITY RULES 3-1 - CAPITAL GAINS AND LOSSES: GENERAL TOPICS 104 - CGT events & 115 - Discount capital gains and trusts' net capital gains 104-5 Summary of the CGT events & 115-1 What this Division is about INCOME TAX ASSESSMENT ACT 1997 3 - SPECIALIST LIABILITY RULES & 6 - THE DICTIONARY 3-1 - CAPITAL GAINS AND LOSSES: GENERAL TOPICS & 6-1 - CONCEPTS AND TOPICS 104 - CGT events & 114 - Indexation of cost base & 960 - General 960-M - Indexation 104-5 Summary of the CGT events & 114-1 Indexing elements of cost base & 960-265 The provisions for which indexation is relevant & 960-275 Indexation factor INCOME TAX ASSESSMENT ACT 1997 3 - SPECIALIST LIABILITY RULES 3-1 - CAPITAL GAINS AND LOSSES: GENERAL TOPICS 104 - CGT events & 108 - CGT assets 108-A - What a CGT asset is 104-5 Summary of the CGT events & 108-5 CGT assets INCOME TAX ASSESSMENT 1997 3 - SPECIALIST LIABILITY RULES 3-1 - CAPITAL GAINS AND LOSSES: GENERAL TOPICS 100 - A Guide to capital gains and losses & 121 - Record keeping INCOME TAX ASSESSMENT 1997 3 - SPECIALIST LIABILITY RULES 3-1 - CAPITAL GAINS AND LOSSES: GENERAL TOPICS 100 - A Guide to capital gains and losses & 121 - Record keeping INCOME TAX ASSESSMENT 1997 3 - SPECIALIST LIABILITY RULES 3-1 - CAPITAL GAINS AND LOSSES: GENERAL TOPICS 100 - A Guide to capital gains and losses & 121 - Record keeping INCOME TAX ASSESSMENT 1997 3 - SPECIALIST LIABILITY RULES 3-1 - CAPITAL GAINS AND LOSSES: GENERAL TOPICS 102 - Assessable income includes net capital gain 102-5 Assessable income includes net capital gain & 102-15 How to apply net capital losses 102-5(1) Working out your net capital gain Step 1 Step 1 INCOME TAX ASSESSMENT 1997 3 - SPECIALIST LIABILITY RULES 3-1 - CAPITAL GAINS AND LOSSES: GENERAL TOPICS 102 - Assessable income includes net capital gain 102-5 Assessable income includes net capital gain & 102-15 How to apply net capital losses 102-5(1) Working out your net capital gain Step 2 INCOME TAX ASSESSMENT 1997 3 - SPECIALIST LIABILITY RULES 3-5 - CORPORATE TAXPAYERS AND CORPORATE DISTRIBUTIONS 170 - Treatment of certain company groups for income tax purposes INCOME TAX ASSESSMENT 1997 3 - SPECIALIST LIABILITY RULES 3-1 - CAPITAL GAINS AND LOSSES: GENERAL TOPICS 102 - Assessable income includes net capital gain 102-5 Assessable income includes net capital gain & 102-15 How to apply net capital losses 102-5(1) Step 1 & Step 2 INCOME TAX ASSESSMENT 1997 3 - SPECIALIST LIABILITY RULES 3-1 - CAPITAL GAINS AND LOSSES: GENERAL TOPICS 102 - Assessable income includes net capital gain 102-5 Assessable income includes net capital gain 102-5(1) - method statement 102-5(1) Step 3 INCOME TAX ASSESSMENT 1997 3 - SPECIALIST LIABILITY RULES 3-1 - CAPITAL GAINS AND LOSSES: GENERAL TOPICS 115 - Discount capital gains and trusts' net capital gains 115-A - Discount capital gains 115-20 Discount capital gain must not have indexed cost base INCOME TAX ASSESSMENT 1997 3 - SPECIALIST LIABILITY RULES 3-3 - CAPITAL GAINS AND LOSSES: SPECIAL TOPICS 152 - Small business relief 152-C - Small business 50% reduction INCOME TAX ASSESSMENT 1997 3 - SPECIALIST LIABILITY RULES 3-3 - CAPITAL GAINS AND LOSSES: SPECIAL TOPICS 152 - Small business relief 152-D - Small business retirement exemption INCOME TAX ASSESSMENT 1997 3 - SPECIALIST LIABILITY RULES 3-3 - CAPITAL GAINS AND LOSSES: SPECIAL TOPICS 152 - Small business relief 152-E - Small business roll-over INCOME TAX ASSESSMENT 1997 3-1 - CAPITAL GAINS AND LOSSES: GENERAL TOPICS 102 - Assessable income includes net capital gain 102-15 How to apply net capital losses INCOME TAX ASSESSMENT 1997 3-1 - CAPITAL GAINS AND LOSSES: GENERAL TOPICS 102 - Assessable income includes net capital gain 102-15 How to apply net capital losses INCOME TAX ASSESSMENT 1997 3 - SPECIALIST LIABILITY RULES 3-3 - CAPITAL GAINS AND LOSSES: SPECIAL TOPICS 152 - Small business relief 152-B - Small business 15-year exemption INCOME TAX ASSESSMENT 1997 3 - SPECIALIST LIABILITY RULES 3-3 - CAPITAL GAINS AND LOSSES: SPECIAL TOPICS 124 - Replacement-asset roll-overs 124-M - Scrip for scrip roll-over INCOME TAX ASSESSMENT 1997 3 - SPECIALIST LIABILITY RULES 3-1 - CAPITAL GAINS AND LOSSES: GENERAL TOPICS 110 - Cost base and reduced cost base 110-A - Cost base INCOME TAX ASSESSMENT 1997 3 - SPECIALIST LIABILITY RULES 3-3 - CAPITAL GAINS AND LOSSES: SPECIAL TOPICS 124 - Replacement-asset roll-overs 124-M - Scrip for scrip roll-over INCOME TAX ASSESSMENT 1997 3 - SPECIALIST LIABILITY RULES 3-3 - CAPITAL GAINS AND LOSSES: SPECIAL TOPICS 124 - Replacement-asset roll-overs 124-M - Scrip for scrip roll-over 124-790 Partial roll-over INCOME TAX ASSESSMENT 1997 3 - SPECIALIST LIABILITY RULES 3-3 - CAPITAL GAINS AND LOSSES: SPECIAL TOPICS 124 - Replacement-asset roll-overs 124-M - Scrip for scrip roll-over 124-780 REPLACEMENT OF SHARES 124-780(2) Conditions for arrangement INCOME TAX ASSESSMENT 1997 3 - SPECIALIST LIABILITY RULES 3-3 - CAPITAL GAINS AND LOSSES: SPECIAL TOPICS 124 - Replacement-asset roll-overs 124-M - Scrip for scrip roll-over INCOME TAX ASSESSMENT 1997 3 - SPECIALIST LIABILITY RULES 3-3 - CAPITAL GAINS AND LOSSES: SPECIAL TOPICS 124 - Replacement-asset roll-overs 124-M - Scrip for scrip roll-over INCOME TAX ASSESSMENT 1997 3 - SPECIALIST LIABILITY RULES 3-3 - CAPITAL GAINS AND LOSSES: SPECIAL TOPICS 124 - Replacement-asset roll-overs 124-M - Scrip for scrip roll-over INCOME TAX ASSESSMENT 1997 3 - SPECIALIST LIABILITY RULES 3-3 - CAPITAL GAINS AND LOSSES: SPECIAL TOPICS 124 - Replacement-asset roll-overs 124-M - Scrip for scrip roll-over INCOME TAX ASSESSMENT 1997 3 - SPECIALIST LIABILITY RULES 3-3 - CAPITAL GAINS AND LOSSES: SPECIAL TOPICS 124 - Replacement-asset roll-overs 124-M - Scrip for scrip roll-over 124-782 Transfer or allocation of cost base of shares acquired by acquiring entity etc. INCOME TAX ASSESSMENT 1997 3 - SPECIALIST LIABILITY RULES 3-3 - CAPITAL GAINS AND LOSSES: SPECIAL TOPICS 124 - Replacement-asset roll-overs 124-M - Scrip for scrip roll-over 124-783 Meaning of significant stakeholder, common stakeholder, significant stake and common stake INCOME TAX ASSESSMENT 1997 3 - SPECIALIST LIABILITY RULES 3-1 - CAPITAL GAINS AND LOSSES: GENERAL TOPICS 110 - Cost base and reduced cost base 110-A - Cost base INCOME TAX ASSESSMENT 1997 3 - SPECIALIST LIABILITY RULES 3-3 - CAPITAL GAINS AND LOSSES: SPECIAL TOPICS 130 - Investments 130-D - Employee share schemes INCOME TAX ASSESSMENT 1997 3 - SPECIALIST LIABILITY RULES 3-3 - CAPITAL GAINS AND LOSSES: SPECIAL TOPICS 149 - When an asset stops being a pre-CGT asset 149-A - Key concepts 149-15 Majority underlying interests in a CGT asset INCOME TAX ASSESSMENT 1997 3 - SPECIALIST LIABILITY RULES 3-45 - RULES FOR PARTICULAR INDUSTRIES AND OCCUPATIONS 394 - Forestry managed investment schemes 394-25 CGT event in relation to forestry interest in forestry managed investment scheme - initial participant & 394-30 CGT event in relation to forestry interest in forestry managed investment scheme - subsequent participant INCOME TAX ASSESSMENT 1997 3 - SPECIALIST LIABILITY RULES 3-45 - RULES FOR PARTICULAR INDUSTRIES AND OCCUPATIONS 394 - Forestry managed investment schemes 394-25 CGT event in relation to forestry interest in forestry managed investment scheme - initial participant & 394-30 CGT event in relation to forestry interest in forestry managed investment scheme - subsequent participant INCOME TAX ASSESSMENT 1997 3 - SPECIALIST LIABILITY RULES 3-10 - FINANCIAL TRANSACTIONS 230 - Taxation of financial arrangements INCOME TAX ASSESSMENT 1997 3 - SPECIALIST LIABILITY RULES 3-10 - FINANCIAL TRANSACTIONS 230 - Taxation of financial arrangements INCOME TAX ASSESSMENT ACT 1997 3 - SPECIALIST LIABILITY RULES 3-1 - CAPITAL GAINS AND LOSSES: GENERAL TOPICS 108 - CGT assets & 104 - CGT events & 115 - Discount capital gains and trusts' net capital gains 108-B - Collectables & 115-A - Discount capital gains 108-17 Cost base of a collectable & 104-5 Summary of the CGT events & 115-5 What is a discount capital gain? INCOME TAX ASSESSMENT ACT 1997 3 - SPECIALIST LIABILITY RULES 3-1 - CAPITAL GAINS AND LOSSES: GENERAL TOPICS & 6-1 - CONCEPTS AND TOPICS 108 - CGT assets & 104 - CGT events & 114 - Indexation of cost base & 960 - General 108-B - Collectables & 960-M - Indexation 108-17 Cost base of a collectable & 104-5 Summary of the CGT events & 114-1 Indexing elements of cost base & 960-265 The provisions for which indexation is relevant & 960-275 Indexation factor INCOME TAX ASSESSMENT ACT 1997 3 - SPECIALIST LIABILITY RULES 3-1 - CAPITAL GAINS AND LOSSES: GENERAL TOPICS 108 - CGT assets & 104 - CGT events 108-B - Collectables 104-5 Summary of the CGT events