Show download pdf controls
  • Rulings and determinations



    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

    End of attention

    These are available from our legal database.

    • Draft Taxation Ruling TR 2007/D10 - Income tax: capital gains: capital gains tax consequences of earnout arrangements
    • Taxation Determination TD 97/3 - 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)?
    • Taxation Ruling TR 92/3 - Income tax: whether profits on isolated transactions are income
    • Taxation Ruling TR 95/35 - Income tax: capital gains: treatment of compensation receipts
    • Taxation Ruling TR 2002/10 - Income tax: capital gains tax: assets register
    • Taxation Ruling TR 2004/18 - Income tax: capital gains: application of CGT event K6 (about pre-CGT shares and pre-CGT trust interests) in section 104-230 of the Income Tax Assessment Act 1997
    • Taxation Ruling TR 2006/14 - Income tax: capital gains tax: consequences of creating life and remainder interests in property and of later events affecting those interests
      Last modified: 01 Sep 2014QC 39804