To get any publication that we talk about in this guide go to:
- ato.gov.au for publications and forms
- Legal database for rulings, determinations and practice statements
- phone 1300 720 092
Publications
Publications relevant to this guide include:
- Amendments to scrip for scrip rollover, the small business concessions and beneficial interests
- 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 2015 (NAT 3423)
- Capital gains tax – exemption for incentives related to renewable resources
- Carrying on a business of share trading
- Choices you make under capital gains tax
- Company tax return instructions 2015 (NAT 0669)
- Division 7A calculator and decision tool
- Employee share schemes – answers to frequently asked questions by employees
- Employee share scheme rollover relief
- 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 2015 (NAT 8384)
- Guide to depreciating assets 2015 (NAT 1996)
- Guide to tax losses
- Guide to the general value shifting regime (NAT 8321)
- Guide to the taxation of financial arrangements (TOFA) rules
- Interim changes to the taxation of trusts
- No capital gains tax for properties in natural disaster land swap programs
- Personal investors guide to capital gains tax 2015 (NAT 4152)
- Rental properties 2015 (NAT 1729)
- Shares and other securities that become worthless
- Shortfall interest charge – fact sheet
- Tax relief for investors in instalment warrants
- The ATO's approach to dealing with retrospective law changes
- Transferring real estate to family or friends
- Venture capital tax concessions
- You and your shares 2015 (NAT 2632)
Rulings and determinations
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
- Taxation Ruling TR 2014/5 - Income tax: matrimonial property proceedings and payments of money or transfers of property by a private company to a shareholder (or their associate)