CGT Determination Number 59 TD 59W Capital Gains: Where a dwelling is erected on pre-CGT land, is an election required under subsection 160ZZQ(5) to get the principal residence exemption for the time during which construction takes place?

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CGT Determination Number 44TD 44W Capital Gains: How do sections 160ZL and 160ZM interact with section 308?

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CGT Determination Number 45 TD 45W Capital Gains: What are the CGT consequences of the acquisition by one of two tenants in common of the interest of the other tenant in common?

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CGT Determination Number 23 TD 23W Capital Gains: Can incidental costs incurred after an asset is disposed of form part of the cost base of the asset?

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CGT Determination Number 31 TD 31W Capital Gains: How are insurance policy proceeds treated when received in respect of lost or destroyed assets?

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CGT Determination Number 5 TD 5W Capital Gains: Are intangible improvements caught by subsection 160P(6)?

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CGT Determination Number 12 TD 12W Capital Gains: What is the consideration for the acquisition of an asset purchased at the expiry of a lease agreement?

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CGT Determination Number 13 TD 13W Capital Gains: Is there a change in ownership when property held in joint tenancy is converted into a tenancy in common?

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Taxation Determination TD 10W Capital Gains: what are acceptable valuations for CGT purposes?

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Capital Gains Tax Determination TD 51W Capital Gains: What factors are taken into account in determining whether or not a dwelling is a taxpayer’s sole or principal residence?

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Tax Determination TD 50W Capital gains: where post-CGT land has been held for more than 12 months, is indexation available in relation to the cost of a house built for investment purposes on the land and sold within 12 months of construction?

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Capital Gains Tax Determination TD 37W Capital Gains: When does the grant of a new statutory licence to which section 160ZZPE applies constitute the acquisition of a separate asset?

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Taxation Determination TD 58W Income tax: capital gains: is a principal residence exemption available where a dwelling is owned by a family company or family trust?

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Taxation Determination TD 26W Capital gains: where a pre-CGT lease is renewed post-CGT, what is the time of acquisition of the new lease?

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Taxation Determination TD 20W Capital gains: is there a disposal where assets are transferred on the merger or de-merger of superannuation funds?

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Taxation Determination TD 34W Capital gains: what is meant by the term ‘statutory licence’ in section 160ZZPE?

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Taxation Determination TD 35W Capital gains: what is meant by the term ‘renewal of a statutory licence’ in section 160ZZPE?

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Taxation Determination TD 36W Capital gains: when is a renewal of a statutory licence ‘wholly or principally attributable to’ the taxpayer’s ownership of the original licence?

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Capital Gains Tax Determination TD 43W Capital gains: will an asset deemed by the CGT provisions to have been acquired by a transferee company before 20 September 1985 be included as part of the underlying property for the purposes of the tests in section 160ZZT?

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Capital Gains Tax Determination TD 24W Capital gains: how is cash acquired after 19 September 1985 treated for section 160ZZT purposes?

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Capital Gains Tax Determination TD 39W Capital gains: what is the cost base of shares acquired by a taxpayer on acceptance of a takeover offer?

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Capital Gains Tax Determination TD 55W Income tax: capital gains: are shares acquired under a dividend reinvestment plan bonus shares for the purposes of Division 8 and Division 8A of Part IIIA?

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Capital Gains Tax Determination TD 32W Income tax: capital gains: does section 160ZL apply to a bonus share issue out of a genuine share premium account?

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Capital Gains Tax Determination TD 53W Capital gains: can an election that subsection 160ZZQ(5) apply, be pro-rated for part of the ‘construction period’?

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Capital Gains Determination TD 22W Capital gains: how are section 80G or section 160ZP loss transfers treated for CGT purposes?

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Capital Gains Tax Determination TD 25W Capital gains: what is the meaning of ‘value’ in paragraph 160ZZT(1)(d)?

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Capital Gains Tax Determination TD 29W Capital gains: does section 160ZM apply only to cash distributions?

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Capital Gains Tax Determination TD 30W Capital gains: is the term ‘sum’ in subsection 160ZB(1) limited to a cash sum?

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Capital Gains Tax Determination TD 42W Capital gains: will section 160ZZS apply where pre-CGT shares in a company are transferred to a spouse and the shares are eligible for roll-over relief under section 160ZZM?

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Capital Gains Tax Determination TD 15W Income tax: capital gains: does roll-over relief apply if there is a capital loss following the loss, destruction of, or damage to, an asset acquired after 19 September 1985?

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Capital Gains Tax Determination TD 56W Capital gains: what are the CGT consequences of a lessee incurring capital expenditure on improvements to leased property?

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Capital Gains Tax Determination TD 52W Capital gains: Does the principal residence exemption exempt monies received from a forfeited deposit?

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Capital Gains Tax Determination TD 21W Capital gains: what is the date of disposal of shares when a company is liquidated?

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Capital Gains Tax Determination TD 6W Capital Gains: Are separate improvements taken to be a single improvement for subsection 160P(6) purposes?

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Capital Gains Tax Determination TD 4W Capital Gains: When will an asset be a replacement for an asset that has been lost or destroyed?

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