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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
Open folder Division 115 - Discount capital gains and trusts ' net capital gains
Open folder Division 116 - Capital proceeds
Close folder Division 118 - Exemptions
SECTION 118-1 What this Division is about
Open folder Subdivision 118-A - General exemptions
Close folder Subdivision 118-B - Main residence
SECTION 118-100 What this Subdivision is about
SECTION 118-105 Map of this Subdivision
SECTION 118-110 Basic case
SECTION 118-115 Meaning of dwelling
SECTION 118-120 Extension to adjacent land etc.
SECTION 118-125 Meaning of ownership period
SECTION 118-130 Meaning of ownership interest in land or a dwelling
SECTION 118-135 Moving into a dwelling
SECTION 118-140 Changing main residences
SECTION 118-145 Absences
SECTION 118-147 Absence from dwelling replacing main residence that was compulsorily acquired, destroyed etc.
SECTION 118-150 If you build, repair or renovate a dwelling
SECTION 118-155 Where individual referred to in section 118-150 dies
SECTION 118-160 Destruction of dwelling and sale of land
SECTION 118-165 Separate CGT event for adjacent land or other structures
SECTION 118-170 Spouse having different main residence
SECTION 118-175 Dependent child having different main residence
SECTION 118-178 Previous roll-over under Subdivision 126-A
SECTION 118-180 Acquisition of dwelling from company or trust on marriage or relationship breakdown - roll-over provision applying
SECTION 118-185 Partial exemption where dwelling was your main residence during part only of ownership period
SECTION 118-190 Use of dwelling for producing assessable income
SECTION 118-192 Special rule for first use to produce income
SECTION 118-195 Dwelling acquired from a deceased estate
SECTION 118-197 Special rule for surviving joint tenant
SECTION 118-200 Partial exemption for deceased estate dwellings
SECTION 118-205 Adjustment if dwelling inherited from deceased individual
SECTION 118-210 Trustee acquiring dwelling under will
SECTION 118-215 What the following provisions are about
SECTION 118-218 Exemption available to trustee - main case
SECTION 118-220 Exemption available to trustee - after the principal beneficiary ' s death
SECTION 118-222 Exemption available to other beneficiary who acquires the CGT asset after the principal beneficiary ' s death
SECTION 118-225 Amount of exemption available after the principal beneficiary ' s death - general
SECTION 118-227 Amount of exemption available after the principal beneficiary ' s death - cost base and reduced cost base
SECTION 118-230 Application of CGT events E5 and E7 in relation to main residence exemption and special disability trusts
SECTION 118-240 What the following provisions are about
SECTION 118-245 CGT events happening only to adjacent land
SECTION 118-250 Compulsory acquisitions of adjacent land
SECTION 118-255 Maximum exempt area
SECTION 118-260 Partial exemption rules
SECTION 118-265 Extension to adjacent structures
[ Subdivision 118-C - Goodwill]
Open folder Subdivision 118-D - Insurance and superannuation
Open folder Subdivision 118-E - Units in pooled superannuation trusts
Open folder Subdivision 118-F - Venture capital investment
Open folder Subdivision 118-G - Venture capital: investment by superannuation funds for foreign residents
Open folder Subdivision 118-H - Demutualisation of Tower Corporation
Open folder Subdivision 118-I - Look-through earnout rights
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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