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