To get any publication that we talk about in this guide:
- Forms and instructions
- ato.gov.au/law for rulings, determinations and practice statements
- phone 1300 720 092.
Publications
Publications relevant to this guide include:
- Capital gains tax (CGT) schedule 2021
- Company tax return instructions 2021
- Employee share schemes
- ESS – Foreign income exemption for Australian residents and temporary residents
- ESS – Rollover relief
- Foreign exchange gains and losses
- Foreign resident capital gains withholding payments – impacts on foreign and Australian residents
- General value shifting regime
- General value shifting regime – who it affects
- Guide to depreciating assets 2021 (NAT 1996)
- Guide to the general value shifting regime
- Guide to taxation of financial arrangements (TOFA)
- Investments in a company in liquidation or administration
- Losses
- Making choices and requesting extensions
- Personal investors guide to capital gains tax 2021 (NAT 4152)
- Rental properties 2021 (NAT 1729)
- Shareholding as investor or share trading as business?
- Shortfall interest charge
- Small business CGT concessions
- Transferring real estate to family or friends
- Tax incentives for early stage investors
- Venture capital and early stage venture capital limited partnerships
- You and your shares 2021 (NAT 2632)
Rulings and determinations
These are available from our legal database at ato.gov.au/law
- Draft Taxation Ruling TR 2007/D10 (Withdrawn) Income tax: capital gains: capital gains tax consequences of earnout arrangements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: asset 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)
- Law Companion Ruling LCR 2015/11 Attribution Managed Investment Trusts: annual cost base adjustments for units in an AMIT and associated transitional rules
- Law Companion Ruling LCR 2016/8 Superannuation reform: CGT relief for complying superannuation funds and pooled superannuation trusts