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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
│ │ │ │ │ │ ├ Open folder Subdivision 115-A - Discount capital gains
│ │ │ │ │ │ ├ Open folder Subdivision 115-B - Discount percentage
│ │ │ │ │ │ ├ Close folder Subdivision 115-C - Rules about trusts with net capital gains
│ │ │ │ │ │ │ ├ SECTION 115-200 What this Division is about
│ │ │ │ │ │ │ ├ SECTION 115-210 When this Subdivision applies
│ │ │ │ │ │ │ ├ SECTION 115-215 Assessing presently entitled beneficiaries
│ │ │ │ │ │ │ ├ SECTION 115-220 Assessing trustees under section 98 of the Income Tax Assessment Act 1936
│ │ │ │ │ │ │ ├ SECTION 115-222 Assessing trustees under section 99 or 99A of the Income Tax Assessment Act 1936
│ │ │ │ │ │ │ ├ SECTION 115-225 Attributable gain
│ │ │ │ │ │ │ ├ SECTION 115-227 Share of a capital gain
│ │ │ │ │ │ │ ├ SECTION 115-228 Specifically entitled to an amount of a capital gain
│ │ │ │ │ │ │ └ SECTION 115-230 Choice for resident trustee to be specifically entitled to capital gain
│ │ │ │ │ │ └ 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 SMSF Regulator's Bulletins
Open folder Other ATO documents
Open folder ATO law aids
Open folder Edited private advice
Open folder Archived document types
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