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Publications and rulings

Last updated 19 July 2021

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Rulings and determinations

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  • Draft Taxation Ruling TR 2007/D10 (Withdrawn) Income tax: capital gains: capital gains tax consequences of earnout arrangements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