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Close folder Legislation and supporting material
Close folder Principal legislation
Close folder Taxation
Open folder INCOME TAX ASSESSMENT ACT 1936
Close folder INCOME TAX ASSESSMENT ACT 1997
View list of provisions
Open folder CHAPTER 1 - INTRODUCTION AND CORE PROVISIONS
Open folder CHAPTER 2 - LIABILITY RULES OF GENERAL APPLICATION
Close folder CHAPTER 3 - SPECIALIST LIABILITY RULES
Close folder PART 3-1 - CAPITAL GAINS AND LOSSES: GENERAL TOPICS
Open folder Division 100 - A Guide to capital gains and losses
Open folder Division 102 - Assessable income includes net capital gain
Open folder Division 103 - General rules
Open folder Division 104 - CGT events
Open folder Division 106 - Entity making the gain or loss
Open folder Division 108 - CGT assets
Open folder Division 109 - Acquisition of CGT assets
Open folder Division 110 - Cost base and reduced cost base
Open folder Division 112 - Modifications to cost base and reduced cost base
Open folder Division 114 - Indexation of cost base
Close folder Division 115 - Discount capital gains and trusts' net capital gains
SECTION 115-1 What this Division is about
Close folder Subdivision 115-A - Discount capital gains
SECTION 115-5 What is a discount capital gain ?
SECTION 115-10 Who can make a discount capital gain?
SECTION 115-15 Discount capital gain must be made after 21 September 1999
SECTION 115-20 Discount capital gain must not have indexed cost base
SECTION 115-25 Discount capital gain must be on asset acquired at least 12 months before
SECTION 115-30 Special rules about time of acquisition
SECTION 115-32 Special rule about time of acquisition for certain replacement-asset roll-overs
SECTION 115-34 Further special rule about time of acquisition for certain replacement-asset roll-overs
SECTION 115-40 Capital gain resulting from agreement made within a year of acquisition
SECTION 115-45 Capital gain from equity in an entity with newly acquired assets
SECTION 115-50 Discount capital gain from equity in certain entities
SECTION 115-55 Capital gains involving money received from demutualisation of friendly society health or life insurer
SECTION 115-60 Discount capital gain from CGT event E4
Open folder Subdivision 115-B - Discount percentage
Open folder Subdivision 115-C - Rules about trusts with net capital gains
Open folder Subdivision 115-D - Tax relief for shareholders in listed investment companies
Open folder Division 116 - Capital proceeds
Open folder Division 118 - Exemptions
Open folder Division 121 - Record keeping
Open folder PART 3-3 - CAPITAL GAINS AND LOSSES: SPECIAL TOPICS
Open folder PART 3-5 - CORPORATE TAXPAYERS AND CORPORATE DISTRIBUTIONS
Open folder PART 3-6 - THE IMPUTATION SYSTEM
Open folder PART 3-10 - FINANCIAL TRANSACTIONS
Open folder PART 3-25 - PARTICULAR KINDS OF TRUSTS
Open folder PART 3-30 - SUPERANNUATION
Open folder PART 3-32 - CO-OPERATIVES AND MUTUAL ENTITIES
Open folder PART 3-35 - INSURANCE BUSINESS
Open folder PART 3-45 - RULES FOR PARTICULAR INDUSTRIES AND OCCUPATIONS
Open folder PART 3-50 - CLIMATE CHANGE
Open folder PART 3-80 - ROLL-OVERS APPLYING TO ASSETS GENERALLY
Open folder PART 3-90 - CONSOLIDATED GROUPS
Open folder PART 3-95 - VALUE SHIFTING
FORMER CHAPTER 4 - COLLECTION AND RECOVERY OF INCOME TAX (AND SOME OTHER TAXES)
Open folder CHAPTER 4 - INTERNATIONAL ASPECTS OF INCOME TAX
Open folder CHAPTER 5 - ADMINISTRATION
Open folder CHAPTER 6 - THE DICTIONARY
Open folder INCOME TAX (TRANSITIONAL PROVISIONS) ACT 1997
Open folder INTERNATIONAL TAX AGREEMENTS ACT 1953
Open folder AUSTRALIAN TAX TREATIES
Open folder TAXATION ADMINISTRATION ACT 1953
Open folder INCOME TAX RATES ACT 1986
Open folder INCOME TAX ACT 1986
Open folder INCOME TAX (ATTRIBUTION MANAGED INVESTMENT TRUSTS - OFFSETS) ACT 2016
Open folder INCOME TAX (BEARER DEBENTURES) ACT 1971
Open folder INCOME TAX (DEFERRED INTEREST SECURITIES) (TAX FILE NUMBER WITHHOLDING TAX) ACT 1991
Open folder INCOME TAX (DIVERTED INCOME) ACT 1981
Open folder INCOME TAX (DIVIDENDS, INTEREST AND ROYALTIES WITHHOLDING TAX) ACT 1974
Open folder INCOME TAX (FILM ROYALTIES) ACT 1977
Open folder INCOME TAX (FORMER COMPLYING SUPERANNUATION FUNDS) ACT 1994
Open folder INCOME TAX (FORMER NON-RESIDENT SUPERANNUATION FUNDS) ACT 1994
Open folder INCOME TAX (FUND CONTRIBUTIONS) ACT 1989
Open folder INCOME TAX (MANAGED INVESTMENT TRUST TRANSITIONAL) ACT 2008
Open folder INCOME TAX (MANAGED INVESTMENT TRUST WITHHOLDING TAX) ACT 2008
Open folder INCOME TAX (MINING WITHHOLDING TAX) ACT 1979
Open folder INCOME TAX (OFFSHORE BANKING UNITS) (WITHHOLDING TAX RECOUPMENT) ACT 1988
Open folder INCOME TAX (SEASONAL LABOUR MOBILITY PROGRAM WITHHOLDING TAX) ACT 2012
Open folder INCOME TAX (SECURITIES AND AGREEMENTS) (WITHHOLDING TAX RECOUPMENT) ACT 1986
Open folder INCOME TAX (TFN WITHHOLDING TAX (ESS)) ACT 2009
Open folder EXCESS EXPLORATION CREDIT TAX ACT 2015
Open folder PAY AS YOU GO WITHHOLDING NON-COMPLIANCE TAX ACT 2012
Open folder PETROLEUM RESOURCE RENT TAX (INTEREST ON UNDERPAYMENTS) ACT 1987
Open folder PETROLEUM RESOURCE RENT TAX ASSESSMENT ACT 1987
Open folder Petroleum Resource Rent Tax (Imposition - Customs) Act 2012 (19 of 2012)
Open folder Petroleum Resource Rent Tax (Imposition - Excise) Act 2012 (20 of 2012)
Open folder Petroleum Resource Rent Tax (Imposition - General) Act 2012 (21 of 2012)
Open folder TAXATION (INTEREST ON NON-RESIDENT TRUST DISTRIBUTIONS) ACT 1990
Open folder TAXATION (INTEREST ON OVERPAYMENTS AND EARLY PAYMENTS) ACT 1983
Open folder TAXATION (INTEREST ON UNDERPAYMENTS) ACT 1986
Open folder TAXATION (TRUSTEE BENEFICIARY NON-DISCLOSURE TAX) ACT (NO. 1) 2007
Open folder TAXATION (TRUSTEE BENEFICIARY NON-DISCLOSURE TAX) ACT (NO. 2) 2007
Open folder TAXATION (UNPAID COMPANY TAX) ASSESSMENT ACT 1982
Open folder TAXATION (UNPAID COMPANY TAX - PROMOTERS) ACT 1982
Open folder TAXATION (UNPAID COMPANY TAX - VENDORS) ACT 1982
Open folder Fringe Benefits Tax
Open folder Superannuation
Open folder Goods and Services Tax
Open folder Excise (Including Customs, Working Pages and By-laws)
Open folder Archived
Open folder Other
Open folder Principal regulations
Open folder Amending legislation
Open folder Amending regulations
Open folder Legislative instruments
Open folder Extrinsic materials
Open folder Public rulings
Open folder Practical compliance guidelines
Open folder Cases
Open folder Decision impact statements
Open folder ATO interpretative decisions
Open folder Law administration practice statements
Open folder Taxpayer alerts
Open folder Other ATO documents
Open folder ATO law aids
Open folder Edited private advice
Open folder Archived document types
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