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Capital gains tax 11.000
Step 1: Did a CGT event happen? 11.010
The CGT events 11.020
Step 2: Did the CGT event involve a CGT asset? 11.050
Step 3: Does an exemption or concession apply? 11.070
Step 4: Is there a capital gain or capital loss? 11.090
Step 5: Calculating the capital gain or capital loss 11.160
Step 6: Does a rollover provision apply? 11.190
Step 7: Maintain appropriate CGT records 11.200
Special CGT rules 11.250
Exemption for main residence 11.300
Joint tenants and tenants in common 11.350
Rolling over assets 11.450
Involuntary disposals 11.455
Marriage breakdown 11.460
Strata title conversions 11.465
Superannuation funds 11.466
Scrip for scrip rollover 11.468
Tax relief ...
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