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Moving
on? Remember the six year rule for CGT - People move around
a lot these days. So, it is very possible your main residence may become
your rental property.
Subdividing
land? Think capital gains tax - If you own a block of
land and are thinking of subdividing it into two or more separate blocks,
this can affect the amount of capital gains tax (CGT) you pay when you
dispose of the subdivided blocks.
Working
out your capital gains and losses - Capital gains tax
(CGT) is the tax you pay on any capital gains (less any capital losses)
you make when you dispose of or sell assets.
Guide
to capital gains tax 2006-07 - This guide explains capital
gains tax for individuals who have sold their main residence, for individuals
with complex capital gains tax obligations and for companies, trusts and
funds. NAT 4151-6.2007.
Personal
investors guide to capital gains tax 2006-07 - If you
sold shares or units in a unit trust, or received a distribution of a
capital gain from a managed fund, this guide explains your tax obligations.
NAT 4152-6.2007.
Pivot
merger with Incitec - CGT on sale of pre-CGT shares -
Explanation of capital gains tax for Australian resident shareholders
on sale of pre-CGT Pivot Limited shares, on or after 28 July 2003 and
on or before 28 July 2008, because of the merger with Incitec Fertilizers
Limited.
Promina
Group Limited merger with Suncorp-Metway Limited - Fact
sheet on the CGT implications of the Promina Group Limited merger with
Suncorp-Metway Limited.
Key
events for Australian shareholders 2007 - A summary of
the capital gains tax implications of certain actions by Australian companies
in 2006-07
Coles
Myer Ltd off-market share buy-back - the tax considerations
- Fact Sheet on the CGT implications of the Coles Myer Ltd off-market
share buy-back.
Fosters
Group Limited: 2007 off-market share buy-back - Fact Sheet
explaining the CGT implications of the Fosters Group Limited 2007 off-market
share buy-back.
BHP
Billiton: 2007 off-market share buy-back - Fact Sheet
on the CGT implications of the BHP Billiton 2007 off-market share buy-back.
Henderson
Group plc: 2006 return of capital - Fact sheet on the
CGT implications of the Henderson Group return of capital |