Publications

Publications relevant to this guide include:

• Amendments to revenue asset and trading stock roll-overs
• Amendments to scrip for scrip rollover and the small business concessions
  
• Budget 2012 - revenue measures
  
• Capital gains tax (CGT) concessions for small business - overview
  
• Capital gains tax (CGT) concessions for small business - more changes for the 2007-09 years
  
• Capital gains tax (CGT) schedule 2012 (NAT 3423)
• Capital gains tax - demerger relief for certain demerger groups
• Capital gains tax - exemption for incentives related to renewable resources 
• Capital gains tax - share sale facility interations with CGT roll-overs
• Capital gains tax rollover for amalgamations of indigenous corporations
  
• Carrying on a business of share trading
  
• Changes to taxation of special disability trusts 
  
• Choices you make under capital gains tax
  
• Company tax return instructions 2012 (NAT 0669)
  
• Division 7A - overview
  
• Employee share schemes - answers to frequently asked questions by employees
  
• Employee share scheme rollover relief
  
• Extension of the capital gains tax rollover for conversion of a body to an incorporation
  
• Foreign exchange (forex): acquisition of a CGT asset (NAT 10557)
  
• Foreign exchange (forex): acquisition of a CGT asset (election out of 12 month rule) (NAT 10625)
  
• Foreign exchange (forex): disposal of CGT asset denominated in foreign currency - incidental costs (election out of 12 month rule) (NAT 10627)
  
• Foreign exchange (forex): disposal price of CGT asset denominated in foreign currency (NAT 10628)
  
• Foreign exchange (forex): disposal price of CGT asset denominated in foreign currency (election out of 12 month rule) (NAT 10654)
  
• Foreign exchange (forex): overview
  
• Foreign exchange (forex): the 12 month rule (NAT 9391)
  
• Foreign exchange (forex): the general translation rule (NAT 9339)
  
• Foreign income exemption for Australian residents and temporary residents - employee share schemes
  
• General value shifting regime: overview of provisions (NAT 8366)
  
• General value shifting regime: who it affects
  
• Guide to capital gains tax concessions for small business 2012 (NAT 8384)
  
• Guide to depreciating assets 2012 (NAT 1996)
  
• Guide to tax losses
  
• Guide to the general value shifting regime (NAT 8321)
  
• Guide to the taxation of financial arrangements (TOFA) rules
  
• Improving the taxation of trust income
  
• Market valuation for tax purposes
  
• No capital gains tax for properties in natural disaster land swap programs 
  
• Personal investors guide to capital gains tax 2012 (NAT 4152)
  
• Rental properties 2012 (NAT 1729)
  
• Shares and other securities that become worthless
  
• Shortfall interest charge - fact sheet
  
• Stapled securities and capital gains tax
• Tax relief for investors in instalment warrants
• The ATO's approach to dealing with retrospective law changes
  
• Transferring real estate to family or friends
  
• Trust tax return 2012 (NAT 0660)
  
• Venture capital tax concession: overview 
  
• You and your shares 2012 (NAT 2632)