Guide to capital gains tax 2020
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Publications and rulings
To get any publication that we talk about in this guide:
- Forms and instructions
- 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 2020 Shareholding as investor or share trading as business? Making choices and requesting extensions Company tax return instructions 2020 Employee share schemes ESS - rollover relief Foreign exchange gains and losses ESS - foreign income exemption for Australian residents and temporary residents Foreign resident capital gains withholding payments - impacts on foreign and Australian resident General value shifting regime General value shifting regime - who it affects Guide to depreciating assets 2020 (NAT 1996) Guide to the general value shifting regime (NAT 8321) Guide to taxation of financial arrangements (TOFA) CGT: Look-through treatment for earn-out arrangements Losses Personal investors guide to capital gains tax 2020 (NAT 4152) Rental properties 2020 (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 2020 (NAT 2632)Rulings and determinations
These are available from our legal database at ato.gov.au/law
Draft Taxation Ruling TR 2007/D10 (Withdrawn) Income tax: capital gains: capital gains tax consequences of earn-out arrangements Taxation Determination TD 97/3 Income tax: capital gains: if a parcel of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: asset 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: transitional CGT relief for complying superannuation funds and pooled superannuation trustsMore information
Phone
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Individual tax 13 28 61
Individual income tax and general personal tax enquiries, including capital gains tax
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Information about business income tax, fringe benefits tax (FBT), fuel tax credits (FTC), goods and services tax (GST), pay as you go (PAYG) and activity statements, including lodgment and payment, accounts and business registration (including Australian business number and tax file number), dividend and royalty withholding tax
Superannuation 13 10 20
Other services
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Next step:
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Last Modified: May 2020
ATO references:
NO NAT 4151
Date: | Version: | |
1 July 2003 | Original document | |
1 July 2015 | Updated document | |
1 July 2016 | Updated document | |
1 July 2017 | Updated document | |
1 July 2018 | Updated document | |
You are here | 1 July 2019 | Updated document |
1 July 2020 | Current document |
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