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Latest News Headlines
  • Amendments have been made to clarify managed investment trust rules     |

  • A Draft instrument on PAYG withholding rates for bankrupt estates has been issued     |

  • The GIC and SIC rates for April to June 2025 have been released     |

  • A GST ruling on the meaning of the phrase "improvements on the land" has been updated     |

  • A Declaration has been made to specify community charity trusts     |

  • The Inspector General of Taxation is reviewing ATO letters and written communication     |

  • The ATO has sought special leave to appeal the Bendel decision and issued an interim Impact Statement     |

  • Taxpayers have sought special leave to appeal to the High Court that bank deposits were not income     |

  • The Federal court has dismissed an appeal by the Commissioner of Taxation     |

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Explanatory Memorandums
How-to Guides
Capital Gains Tax
List of CGT assets and exemptions
Acquiring CGT assets
CGT events
CGT discount
Calculating your CGT
Market valuation of assets
Inherited assets and capital gains tax
Relationship breakdown and capital gains tax
Consolidation
Granny Flat Arrangements and CGT
Eligibility for Main Residence Exemption
Moving to a new main residence
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Using your home for rental or business
Building or renovating your home
Destruction of your home
Compulsory acquisition of your home
Home on more than 2 hectares
Main residence exemption for foreign residents
Small Business CGT Concessions
Active asset test
Small business 15-year exemption
Small business 50% active asset reduction
Small business retirement exemption
Small business roll-over
Small Business Restructure Roll-over
Subdividing and Combining Land
Self-Managed Super Funds
Contributions and rollovers
Investing
Tax in a SMSF
Paying super benefits
Trusts
Trustee resolutions
Trust streaming

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See our list of comprehensive "How-to" guides below.

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