Publications and rulings

To get any publication that we talk about in this guide:

• go to Forms and instructions for publications and forms
• go to ato.gov.au/law for rulings, determinations and practice statements
• phone 1300 720 092.

Publications

Publications relevant to this guide include:

• Capital gains tax (CGT) schedule 2018
• Shareholding as investor or share trading as business?
• Choices you make under capital gains tax
• Company tax return instructions 2018
• Employee share schemes
• ESS: Rollover relief
• Foreign exchange gains and losses
• Foreign income exemption for Australian residents and temporary residents – employee share schemes
• Foreign resident capital gains withholding payments
• General value shifting regime: overview of provisions
• General value shifting regime: who it affects
• Guide to depreciating assets 2018 (NAT 1996)
• Guide to tax losses
• Guide to the general value shifting regime
• Guide to the taxation of financial arrangements (TOFA)
• Losses
• Personal investors guide to capital gains tax 2018 (NAT 4152)
• Rental properties 2018 (NAT 1729)
• Investments in a company in liquidation or administration
• Shortfall interest charge
• Small business CGT concessions
• Transferring real estate to family or friends
• Venture capital and early stage venture capital limited partnerships
• Tax incentives for early stage investors
• You and your shares 2018 (NAT 2632)

Rulings and determinations

These are available from our legal database at law.ato.gov.au

• Draft Taxation Ruling TR 2007/D10 (Withdrawn) Income tax: capital gains: capital gains tax consequences of earnout arrangements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