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% Document Info
\author{ranele15}
\pdfinfo{
  /Title (at-m3.pdf)
  /Creator (Cheatography)
  /Author (ranele15)
  /Subject (AT-M3 Cheat Sheet)
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\noindent
\begin{multicols}{3}
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    {\parbox{\dimexpr\textwidth-2\fboxsep\relax}{\noindent
        \hspace*{-6pt}\includegraphics[width=5.8cm]{/web/www.cheatography.com/public/images/cheatography_logo.pdf}}
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\columnbreak
\begin{tabulary}{11cm}{L}
    \vspace{-2pt}\large{\bf{\textcolor{DarkBackground}{\textrm{AT-M3 Cheat Sheet}}}} \\
    \normalsize{by \textcolor{DarkBackground}{ranele15} via \textcolor{DarkBackground}{\uline{cheatography.com/180956/cs/40700/}}}
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\noindent
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  \mymulticolumn{2}{p{5.377cm}}{\bf\textcolor{white}{Cheatographer}}  \\
  \vspace{-2pt}ranele15 \\
  \uline{cheatography.com/ranele15} \\
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  \mymulticolumn{1}{p{5.377cm}}{\bf\textcolor{white}{Cheat Sheet}}  \\
   \vspace{-2pt}Not Yet Published.\\
   Updated 11th October, 2023.\\
   Page {\thepage} of \pageref{LastPage}.
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  Measure your website readability!\\
  www.readability-score.com
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% Set font size to small. Switch to any value
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\begin{tabularx}{17.67cm}{X}
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\mymulticolumn{1}{x{17.67cm}}{\bf\textcolor{white}{m3.2 CGT Events (div 104)}}  \tn
% Row 0
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% Row 1
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% Row Count 4 (+ 1)
% Row 4
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% Row 5
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% Row 7
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% Row 8
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% Row 9
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% Row 13
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% Row 14
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% Row 23
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% Row Count 24 (+ 1)
% Row 24
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% Row 25
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% Row 45
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% Row 46
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% Row 52
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% Row 53
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% Row 54
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% Row 57
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\hhline{>{\arrayrulecolor{DarkBackground}}-}
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\mymulticolumn{1}{x{17.67cm}}{Division 104: \newline A group ► Disposal of CGT assets \newline B group ► Economic use before ownership \newline C group ► Ending of CGT assets \newline D group ► Creation of CGT assets \newline E group ► Trust \newline F group ► Leases \newline G group ► Shares \newline H group ► Special Capital Receipts  \newline ...and so on...}  \tn 
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\mymulticolumn{1}{x{17.67cm}}{Capital Gains \newline Less: Capital Losses \newline Less: Carried Forward Net Capital Lossess \newline Less: CGT Discount \newline Less: CGT Small Business Concession \newline  \newline {\bf{Net Capital Gains included in the Assessable Incomer per s.102-5 ITAA97}}}  \tn 
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\begin{tabularx}{17.67cm}{X}
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% Row 0
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Land and Bldg (related together, or as separate assets & Shares in a company \tn 
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% Row 1
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Leases & Units in a Unit Trust \tn 
% Row Count 5 (+ 2)
% Row 2
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Goodwill & Rights and Options \tn 
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% Row 3
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% Row 4
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Contractual Rights & Interest in Partnership or in an asset of a Partnership \tn 
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% Row 5
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% Row Count 14 (+ 4)
% Row 6
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*Personal use assets & *Collectibles \tn 
% Row Count 15 (+ 1)
% Row 7
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\mymulticolumn{2}{x{17.67cm}}{*Special CGT rules applies \newline  \newline {\bf{Collectibles (s.108-10)}} e.g. artworks, jewelry, antiques, coins, rare books \& postage stamps \newline {\bf{Personal Use Assets (s.108-20)}} e.g. non-collectible assets, such as boats, caravans \& sports equipment}  \tn 
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\mymulticolumn{1}{x{17.67cm}}{{\bf{ Section 116-20}} Capital proceeds include: \newline - Money received or receivable \newline - MV of any property received or receivable \newline  \newline {\bf{Section 103-10}} You are deemed to have received the money or property even if: \newline - Payment is not due until later or \newline - Payable in installment \newline  \newline ** You can have an income tax liability in the event year, even when you have not received the capital proceeds yet.}  \tn 
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\mymulticolumn{1}{x{17.67cm}}{Any expenditure relating to illegal activities, entertainment, penalties and bribes to a public official is {\bf{excluded}} from the cost base of a CGT asset. \newline  \newline {\bf{Indexed Cost Base}} \newline - Assets acquired at or before 21 September 1999 \newline -NOT subjected to indexation \newline - Indexation for CPI is not possible \newline - Held at least 12 months before the CGT event occurred \newline  \newline {\bf{Reduced Cost Base}} \newline - Similar to "Cost Base" excluding the Ownership Costs eg. interest on money borrowed or repairs}  \tn 
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\mymulticolumn{1}{x{17.67cm}}{\bf\textcolor{white}{m3.4 CGT Gain - Exercise}}  \tn
\SetRowColor{LightBackground}
\mymulticolumn{1}{p{17.67cm}}{\vspace{1px}\centerline{\includegraphics[width=5.1cm]{/web/www.cheatography.com/public/uploads/ranele15_1696716436_cgt exer.JPG}}} \tn 
\hhline{>{\arrayrulecolor{DarkBackground}}-}
\SetRowColor{LightBackground}
\mymulticolumn{1}{x{17.67cm}}{{\bf{CAPITAL GAIN = CAPITAL PROCEEDS \textgreater{} COST BASE}}}  \tn 
\hhline{>{\arrayrulecolor{DarkBackground}}-}
\end{tabularx}
\par\addvspace{1.3em}

\begin{tabularx}{17.67cm}{X}
\SetRowColor{DarkBackground}
\mymulticolumn{1}{x{17.67cm}}{\bf\textcolor{white}{m3.4 CGT Loss - Exercise}}  \tn
\SetRowColor{LightBackground}
\mymulticolumn{1}{p{17.67cm}}{\vspace{1px}\centerline{\includegraphics[width=5.1cm]{/web/www.cheatography.com/public/uploads/ranele15_1696716541_cgt exer2.JPG}}} \tn 
\hhline{>{\arrayrulecolor{DarkBackground}}-}
\SetRowColor{LightBackground}
\mymulticolumn{1}{x{17.67cm}}{{\bf{ CAPITAL LOSS = REDUCED COST BASE \textgreater{} CAPITAL PROCEEDS}}}  \tn 
\hhline{>{\arrayrulecolor{DarkBackground}}-}
\end{tabularx}
\par\addvspace{1.3em}

\begin{tabularx}{17.67cm}{X}
\SetRowColor{DarkBackground}
\mymulticolumn{1}{x{17.67cm}}{\bf\textcolor{white}{m3.4  CGT Gain/Loss}}  \tn
\SetRowColor{LightBackground}
\mymulticolumn{1}{p{17.67cm}}{\vspace{1px}\centerline{\includegraphics[width=5.1cm]{/web/www.cheatography.com/public/uploads/ranele15_1696722578_cgt gl.JPG}}} \tn 
\hhline{>{\arrayrulecolor{DarkBackground}}-}
\SetRowColor{LightBackground}
\mymulticolumn{1}{x{17.67cm}}{Given: shares bought 3-yr ago at cost for \$30k. Incurred ownership costs of \$3k during the last 3 yrs. In the current tax year, James sold the shares for \$32,000, triggering CGT Event A1. What is James' net capital gain or loss? \newline Ans: However, capital proceeds (\$32K) \textgreater{} Reduced Cost Base (\$30k) excl \$3k ownership costs,3rd element is excluded from the reduced cost base) and so no capital loss arises.}  \tn 
\hhline{>{\arrayrulecolor{DarkBackground}}-}
\end{tabularx}
\par\addvspace{1.3em}

\begin{tabularx}{17.67cm}{X}
\SetRowColor{DarkBackground}
\mymulticolumn{1}{x{17.67cm}}{\bf\textcolor{white}{m3.4 Pre CGT Assets - 30 SEP 1985}}  \tn
\SetRowColor{LightBackground}
\mymulticolumn{1}{p{17.67cm}}{\vspace{1px}\centerline{\includegraphics[width=5.1cm]{/web/www.cheatography.com/public/uploads/ranele15_1696921208_pre cgt asset.JPG}}} \tn 
\hhline{>{\arrayrulecolor{DarkBackground}}-}
\SetRowColor{LightBackground}
\mymulticolumn{1}{x{17.67cm}}{{\bf{CGT was introduced on 20 SEP 1985}}}  \tn 
\hhline{>{\arrayrulecolor{DarkBackground}}-}
\end{tabularx}
\par\addvspace{1.3em}

\begin{tabularx}{17.67cm}{X}
\SetRowColor{DarkBackground}
\mymulticolumn{1}{x{17.67cm}}{\bf\textcolor{white}{m3.4 Income Tax Priority}}  \tn
\SetRowColor{LightBackground}
\mymulticolumn{1}{p{17.67cm}}{\vspace{1px}\centerline{\includegraphics[width=5.1cm]{/web/www.cheatography.com/public/uploads/ranele15_1696922912_it priority.JPG}}} \tn 
\hhline{>{\arrayrulecolor{DarkBackground}}-}
\end{tabularx}
\par\addvspace{1.3em}

\begin{tabularx}{17.67cm}{X}
\SetRowColor{DarkBackground}
\mymulticolumn{1}{x{17.67cm}}{\bf\textcolor{white}{m3.4 CGT Exemptions}}  \tn
\SetRowColor{LightBackground}
\mymulticolumn{1}{p{17.67cm}}{\vspace{1px}\centerline{\includegraphics[width=5.1cm]{/web/www.cheatography.com/public/uploads/ranele15_1696921369_exemptions.JPG}}} \tn 
\hhline{>{\arrayrulecolor{DarkBackground}}-}
\end{tabularx}
\par\addvspace{1.3em}

\begin{tabularx}{17.67cm}{X}
\SetRowColor{DarkBackground}
\mymulticolumn{1}{x{17.67cm}}{\bf\textcolor{white}{m3.4 CGT Exemption/Exceptions}}  \tn
\SetRowColor{LightBackground}
\mymulticolumn{1}{p{17.67cm}}{\vspace{1px}\centerline{\includegraphics[width=5.1cm]{/web/www.cheatography.com/public/uploads/ranele15_1696725931_exempt.JPG}}} \tn 
\hhline{>{\arrayrulecolor{DarkBackground}}-}
\end{tabularx}
\par\addvspace{1.3em}

\begin{tabularx}{17.67cm}{X}
\SetRowColor{DarkBackground}
\mymulticolumn{1}{x{17.67cm}}{\bf\textcolor{white}{m3.4 CGT Rollover Provisions}}  \tn
\SetRowColor{LightBackground}
\mymulticolumn{1}{p{17.67cm}}{\vspace{1px}\centerline{\includegraphics[width=5.1cm]{/web/www.cheatography.com/public/uploads/ranele15_1696726187_rollvoer.JPG}}} \tn 
\hhline{>{\arrayrulecolor{DarkBackground}}-}
\end{tabularx}
\par\addvspace{1.3em}

\begin{tabularx}{17.67cm}{X}
\SetRowColor{DarkBackground}
\mymulticolumn{1}{x{17.67cm}}{\bf\textcolor{white}{m3.4 Rollover - Deceased Estate}}  \tn
\SetRowColor{LightBackground}
\mymulticolumn{1}{p{17.67cm}}{\vspace{1px}\centerline{\includegraphics[width=5.1cm]{/web/www.cheatography.com/public/uploads/ranele15_1696923648_deceased.JPG}}} \tn 
\hhline{>{\arrayrulecolor{DarkBackground}}-}
\end{tabularx}
\par\addvspace{1.3em}

\begin{tabularx}{17.67cm}{X}
\SetRowColor{DarkBackground}
\mymulticolumn{1}{x{17.67cm}}{\bf\textcolor{white}{m3.4 CGT Events - D1 Creation/Start}}  \tn
\SetRowColor{LightBackground}
\mymulticolumn{1}{p{17.67cm}}{\vspace{1px}\centerline{\includegraphics[width=5.1cm]{/web/www.cheatography.com/public/uploads/ranele15_1696747763_cgee-d1.JPG}}} \tn 
\hhline{>{\arrayrulecolor{DarkBackground}}-}
\SetRowColor{LightBackground}
\mymulticolumn{1}{x{17.67cm}}{Given: \newline Sale of Business = \$2mil \newline Non-compete clause (3years, 5km radius) - \$300k - Restraint of Trade* \newline Legal fees - \$2k}  \tn 
\hhline{>{\arrayrulecolor{DarkBackground}}-}
\end{tabularx}
\par\addvspace{1.3em}

\begin{tabularx}{17.67cm}{X}
\SetRowColor{DarkBackground}
\mymulticolumn{1}{x{17.67cm}}{\bf\textcolor{white}{m3.4 CGT Events D2 Granting an Option}}  \tn
\SetRowColor{LightBackground}
\mymulticolumn{1}{p{17.67cm}}{\vspace{1px}\centerline{\includegraphics[width=5.1cm]{/web/www.cheatography.com/public/uploads/ranele15_1696748392_d2.JPG}}} \tn 
\hhline{>{\arrayrulecolor{DarkBackground}}-}
\end{tabularx}
\par\addvspace{1.3em}

\begin{tabularx}{17.67cm}{X}
\SetRowColor{DarkBackground}
\mymulticolumn{1}{x{17.67cm}}{\bf\textcolor{white}{m3.4 - CGT Event - A1 Disposal (s104-10)}}  \tn
\SetRowColor{LightBackground}
\mymulticolumn{1}{p{17.67cm}}{\vspace{1px}\centerline{\includegraphics[width=5.1cm]{/web/www.cheatography.com/public/uploads/ranele15_1696759769_disposal A1.JPG}}} \tn 
\hhline{>{\arrayrulecolor{DarkBackground}}-}
\SetRowColor{LightBackground}
\mymulticolumn{1}{x{17.67cm}}{Reduced Cost Base = ignoring ownership costs}  \tn 
\hhline{>{\arrayrulecolor{DarkBackground}}-}
\end{tabularx}
\par\addvspace{1.3em}

\begin{tabularx}{17.67cm}{X}
\SetRowColor{DarkBackground}
\mymulticolumn{1}{x{17.67cm}}{\bf\textcolor{white}{m3.4 F1 Lease}}  \tn
\SetRowColor{LightBackground}
\mymulticolumn{1}{p{17.67cm}}{\vspace{1px}\centerline{\includegraphics[width=5.1cm]{/web/www.cheatography.com/public/uploads/ranele15_1696748563_f1.JPG}}} \tn 
\hhline{>{\arrayrulecolor{DarkBackground}}-}
\end{tabularx}
\par\addvspace{1.3em}

\begin{tabularx}{17.67cm}{X}
\SetRowColor{DarkBackground}
\mymulticolumn{1}{x{17.67cm}}{\bf\textcolor{white}{m3.4 CGT Event - C2 Forfeiture, Cancel, Surrender}}  \tn
\SetRowColor{LightBackground}
\mymulticolumn{1}{p{17.67cm}}{\vspace{1px}\centerline{\includegraphics[width=5.1cm]{/web/www.cheatography.com/public/uploads/ranele15_1696762784_c2.JPG}}} \tn 
\hhline{>{\arrayrulecolor{DarkBackground}}-}
\end{tabularx}
\par\addvspace{1.3em}

\begin{tabularx}{17.67cm}{X}
\SetRowColor{DarkBackground}
\mymulticolumn{1}{x{17.67cm}}{\bf\textcolor{white}{m3.4 CGT Event - C1 Loss/Destruction (s.104-20)}}  \tn
\SetRowColor{LightBackground}
\mymulticolumn{1}{p{17.67cm}}{\vspace{1px}\centerline{\includegraphics[width=5.1cm]{/web/www.cheatography.com/public/uploads/ranele15_1696762534_c1 destruction.JPG}}} \tn 
\hhline{>{\arrayrulecolor{DarkBackground}}-}
\end{tabularx}
\par\addvspace{1.3em}

\begin{tabularx}{17.67cm}{X}
\SetRowColor{DarkBackground}
\mymulticolumn{1}{x{17.67cm}}{\bf\textcolor{white}{m3.4 CGT Event - H1 Forfeiture (s.104-150)}}  \tn
\SetRowColor{LightBackground}
\mymulticolumn{1}{p{17.67cm}}{\vspace{1px}\centerline{\includegraphics[width=5.1cm]{/web/www.cheatography.com/public/uploads/ranele15_1696764576_h1.JPG}}} \tn 
\hhline{>{\arrayrulecolor{DarkBackground}}-}
\end{tabularx}
\par\addvspace{1.3em}

\begin{tabularx}{17.67cm}{X}
\SetRowColor{DarkBackground}
\mymulticolumn{1}{x{17.67cm}}{\bf\textcolor{white}{m3.4 CGT Events for {\bf{pre-CGT Asset}} - K6}}  \tn
\SetRowColor{LightBackground}
\mymulticolumn{1}{p{17.67cm}}{\vspace{1px}\centerline{\includegraphics[width=5.1cm]{/web/www.cheatography.com/public/uploads/ranele15_1696766833_k6 rqmt.JPG}}} \tn 
\hhline{>{\arrayrulecolor{DarkBackground}}-}
\SetRowColor{LightBackground}
\mymulticolumn{1}{x{17.67cm}}{The company or trust is not disposing of its assets. The {\bf{taxpayer selling the pre-CGT shares or trust interests}} is receiving capital proceeds from a CGT event (A1) but because the gain is likely related to post-CGT assets held by the company or trust (where it makes up a high proportion of its net value) then a portion of the unrealised gain in relation to those post-CGT assets is apportioned to the taxpayer for CGT purposes.}  \tn 
\hhline{>{\arrayrulecolor{DarkBackground}}-}
\end{tabularx}
\par\addvspace{1.3em}

\begin{tabularx}{17.67cm}{X}
\SetRowColor{DarkBackground}
\mymulticolumn{1}{x{17.67cm}}{\bf\textcolor{white}{m3.4 CGT Event - K6 Exercise}}  \tn
\SetRowColor{LightBackground}
\mymulticolumn{1}{p{17.67cm}}{\vspace{1px}\centerline{\includegraphics[width=5.1cm]{/web/www.cheatography.com/public/uploads/ranele15_1696768313_k6 calc.JPG}}} \tn 
\hhline{>{\arrayrulecolor{DarkBackground}}-}
\SetRowColor{LightBackground}
\mymulticolumn{1}{x{17.67cm}}{Pre-CGT Land = \$1 mil {[}When Sold - {\bf{CGT Capital Gain is Disregarded}} \newline Post-CGT Warehouse = \$4 mil ► represent 80\% (\$4/\$5)  {\bf{Apportionment}} \newline Net Assets = \$5 mil \newline  \newline {\emph{ Capital Gain = Capital Proceeds reasonably attributable to unrealised capital gains in the post CGT property \newline }} NO Capital Loss}  \tn 
\hhline{>{\arrayrulecolor{DarkBackground}}-}
\end{tabularx}
\par\addvspace{1.3em}

\begin{tabularx}{17.67cm}{x{8.635 cm} x{8.635 cm} }
\SetRowColor{DarkBackground}
\mymulticolumn{2}{x{17.67cm}}{\bf\textcolor{white}{m3.4 CGT Main Residence Exemption (s.118-110)}}  \tn
% Row 0
\SetRowColor{LightBackground}
{\bf{Dwelling}} (s.118-115) & {\bf{Main Residence}} factos to consider: \tn 
% Row Count 2 (+ 2)
% Row 1
\SetRowColor{white}
- a unit of accommodation that: (1) bldg mainly used for residential accommodation, and (2) caravan, houseboat  or mobile home & - length of time lived in the dwelling; \tn 
% Row Count 9 (+ 7)
% Row 2
\SetRowColor{LightBackground}
- a unit of accommodation that: & -  intention to occupy the dwelling; \tn 
% Row Count 11 (+ 2)
% Row 3
\SetRowColor{white}
 & - taxpayer's address for mail \tn 
% Row Count 13 (+ 2)
% Row 4
\SetRowColor{LightBackground}
 & - taxpayer's address on the electoral roll. \tn 
% Row Count 16 (+ 3)
% Row 5
\SetRowColor{white}
\mymulticolumn{2}{x{17.67cm}}{{\bf{Exceptions to the Main Exemptions below:}}} \tn 
% Row Count 17 (+ 1)
% Row 6
\SetRowColor{LightBackground}
\mymulticolumn{2}{x{17.67cm}}{{\bf{meaning Capital Gain/Loss still applies}}} \tn 
% Row Count 18 (+ 1)
% Row 7
\SetRowColor{white}
\mymulticolumn{2}{x{17.67cm}}{1. if the dwelling was your main residence for only part of the ownership period} \tn 
% Row Count 20 (+ 2)
% Row 8
\SetRowColor{LightBackground}
\mymulticolumn{2}{x{17.67cm}}{2. if the dwelling was used for the purpose of producing assessable income (s. 118-190).} \tn 
% Row Count 22 (+ 2)
\hhline{>{\arrayrulecolor{DarkBackground}}--}
\SetRowColor{LightBackground}
\mymulticolumn{2}{x{17.67cm}}{A capital gain or loss from a CGT event happening to an ownership interest in a dwelling can be disregarded if: \newline 1. you are an individual \newline 2. the dwelling was your main residence throughout the ownership period \newline 3. you did not inherit the ownership interest (note that separate rules apply to beneficiaries of deceased estates).}  \tn 
\hhline{>{\arrayrulecolor{DarkBackground}}--}
\end{tabularx}
\par\addvspace{1.3em}

\begin{tabularx}{17.67cm}{x{8.635 cm} x{8.635 cm} }
\SetRowColor{DarkBackground}
\mymulticolumn{2}{x{17.67cm}}{\bf\textcolor{white}{m3.4 Main Residence Exemptions}}  \tn
% Row 0
\SetRowColor{LightBackground}
{\bf{Adjacent Land - s.118-120}} & {\bf{Absences - s.118-145}} \tn 
% Row Count 2 (+ 2)
% Row 1
\SetRowColor{white}
The Main Residence Exemption Extends: & Absence period \textgreater{} 6 years (resets when returned and lived in the main residence) \tn 
% Row Count 6 (+ 4)
% Row 2
\SetRowColor{LightBackground}
► {\bf{Private Purpose}} & Earning Assessable Income? (Indefinite exemption if not earning, like having it rent-free) \tn 
% Row Count 11 (+ 5)
% Row 3
\SetRowColor{white}
► Max Area: {\bf{Less than 2 hectares}} less the area where the main residence is sitting & Can not claim 2 dwellings at the same time. \tn 
% Row Count 16 (+ 5)
\hhline{>{\arrayrulecolor{DarkBackground}}--}
\SetRowColor{LightBackground}
\mymulticolumn{2}{x{17.67cm}}{{\bf{Key Points}} \newline Exemption only applies to {\bf{INDIVIDUAL TAXPAYERS}}}  \tn 
\hhline{>{\arrayrulecolor{DarkBackground}}--}
\end{tabularx}
\par\addvspace{1.3em}

\begin{tabularx}{17.67cm}{X}
\SetRowColor{DarkBackground}
\mymulticolumn{1}{x{17.67cm}}{\bf\textcolor{white}{m3.4 Main Residence Exemption - Absences}}  \tn
\SetRowColor{LightBackground}
\mymulticolumn{1}{p{17.67cm}}{\vspace{1px}\centerline{\includegraphics[width=5.1cm]{/web/www.cheatography.com/public/uploads/ranele15_1696808655_absences.JPG}}} \tn 
\hhline{>{\arrayrulecolor{DarkBackground}}-}
\end{tabularx}
\par\addvspace{1.3em}

\begin{tabularx}{17.67cm}{X}
\SetRowColor{DarkBackground}
\mymulticolumn{1}{x{17.67cm}}{\bf\textcolor{white}{m3.4 Main Residence Exemption - Spouses}}  \tn
\SetRowColor{LightBackground}
\mymulticolumn{1}{p{17.67cm}}{\vspace{1px}\centerline{\includegraphics[width=5.1cm]{/web/www.cheatography.com/public/uploads/ranele15_1696812068_spouses.JPG}}} \tn 
\hhline{>{\arrayrulecolor{DarkBackground}}-}
\SetRowColor{LightBackground}
\mymulticolumn{1}{x{17.67cm}}{Spouses can only have one wholly exempt dwelling at any time.}  \tn 
\hhline{>{\arrayrulecolor{DarkBackground}}-}
\end{tabularx}
\par\addvspace{1.3em}

\begin{tabularx}{17.67cm}{X}
\SetRowColor{DarkBackground}
\mymulticolumn{1}{x{17.67cm}}{\bf\textcolor{white}{m3.4 Foreign Resident - Taxable Au Properties}}  \tn
\SetRowColor{LightBackground}
\mymulticolumn{1}{p{17.67cm}}{\vspace{1px}\centerline{\includegraphics[width=5.1cm]{/web/www.cheatography.com/public/uploads/ranele15_1696815638_NR.JPG}}} \tn 
\hhline{>{\arrayrulecolor{DarkBackground}}-}
\SetRowColor{LightBackground}
\mymulticolumn{1}{x{17.67cm}}{CGT assets that are {\bf{'taxable Australian property'}} are always subject to  \newline CGT - even if the owner is a {\bf{non-resident.}}}  \tn 
\hhline{>{\arrayrulecolor{DarkBackground}}-}
\end{tabularx}
\par\addvspace{1.3em}

\begin{tabularx}{17.67cm}{X}
\SetRowColor{DarkBackground}
\mymulticolumn{1}{x{17.67cm}}{\bf\textcolor{white}{m3.4 Foreign Resident Taxable  Au Property}}  \tn
\SetRowColor{LightBackground}
\mymulticolumn{1}{p{17.67cm}}{\vspace{1px}\centerline{\includegraphics[width=5.1cm]{/web/www.cheatography.com/public/uploads/ranele15_1696818336_FR TAX.JPG}}} \tn 
\hhline{>{\arrayrulecolor{DarkBackground}}-}
\end{tabularx}
\par\addvspace{1.3em}

\begin{tabularx}{17.67cm}{X}
\SetRowColor{DarkBackground}
\mymulticolumn{1}{x{17.67cm}}{\bf\textcolor{white}{m3.4 Taxable Australian Property Category}}  \tn
\SetRowColor{LightBackground}
\mymulticolumn{1}{p{17.67cm}}{\vspace{1px}\centerline{\includegraphics[width=5.1cm]{/web/www.cheatography.com/public/uploads/ranele15_1696815828_TAP.JPG}}} \tn 
\hhline{>{\arrayrulecolor{DarkBackground}}-}
\SetRowColor{LightBackground}
\mymulticolumn{1}{x{17.67cm}}{{\bf{s.855-15 ITAA97}}}  \tn 
\hhline{>{\arrayrulecolor{DarkBackground}}-}
\end{tabularx}
\par\addvspace{1.3em}

\begin{tabularx}{17.67cm}{x{8.635 cm} x{8.635 cm} }
\SetRowColor{DarkBackground}
\mymulticolumn{2}{x{17.67cm}}{\bf\textcolor{white}{m3.4 Foreign Resident - Tax Au Property}}  \tn
% Row 0
\SetRowColor{LightBackground}
1. {\bf{Taxable Au Real Property}} - s.855-20 & 1.1 Real Estate \tn 
% Row Count 3 (+ 3)
% Row 1
\SetRowColor{white}
 & 1.2 Mining, quarry, propespecting rights where the minerals are located in AU \tn 
% Row Count 7 (+ 4)
% Row 2
\SetRowColor{LightBackground}
2. {\bf{Indirect Au Real Property}} - s855-25 & 2.1 Membership Interest (shares or units) in another entity (test entity) where: \tn 
% Row Count 11 (+ 4)
% Row 3
\SetRowColor{white}
 & cond a. the holding is 10\% or more of the test entiry \tn 
% Row Count 14 (+ 3)
% Row 4
\SetRowColor{LightBackground}
 & cond b. the principal assets, by market value, of the test entity consist predominantly of taxable Au real property \tn 
% Row Count 20 (+ 6)
% Row 5
\SetRowColor{white}
3. {\bf{CGT Assets used in carrying on a business through an Au Permanent Establishtment}} & Asset owned by a local branch of a foreign co. \tn 
% Row Count 25 (+ 5)
% Row 6
\SetRowColor{LightBackground}
\mymulticolumn{2}{x{17.67cm}}{4. {\bf{Option or Right to Acquire a CGT asset in any of the prior 3 categories}}} \tn 
% Row Count 27 (+ 2)
% Row 7
\SetRowColor{white}
5.** CGT asset elected to be treated by an individual as taxable Au Property under CGT Event I1(s104-165(3) ITAA97) & 5.1 Triggered when an Au Res ceases their Au Residency (exit tax on leaving) \tn 
% Row Count 33 (+ 6)
\end{tabularx}
\par\addvspace{1.3em}

\begin{tabularx}{17.67cm}{x{8.635 cm} x{8.635 cm} }
\SetRowColor{DarkBackground}
\mymulticolumn{2}{x{17.67cm}}{\bf\textcolor{white}{m3.4 Foreign Resident - Tax Au Property (cont)}}  \tn
% Row 8
\SetRowColor{LightBackground}
 & 5.2 Makes non-taxable Au Property subject to CGT at such a time (deemed disposal rule) \tn 
% Row Count 5 (+ 5)
% Row 9
\SetRowColor{white}
 & 5.3 Taxpayer may elect to treat non-taxable Au Property as taxable Au Property \tn 
% Row Count 9 (+ 4)
\hhline{>{\arrayrulecolor{DarkBackground}}--}
\SetRowColor{LightBackground}
\mymulticolumn{2}{x{17.67cm}}{Treatment/Options: \newline 1. CGT liability is deferred until a later CGT event happens \newline 2. Subject to higher non-resident tax rates in Au \newline 3. Not entitled to the full CGT discount}  \tn 
\hhline{>{\arrayrulecolor{DarkBackground}}--}
\end{tabularx}
\par\addvspace{1.3em}

\begin{tabularx}{17.67cm}{X}
\SetRowColor{DarkBackground}
\mymulticolumn{1}{x{17.67cm}}{\bf\textcolor{white}{m3.4 Rollover Provision}}  \tn
\SetRowColor{LightBackground}
\mymulticolumn{1}{p{17.67cm}}{\vspace{1px}\centerline{\includegraphics[width=5.1cm]{/web/www.cheatography.com/public/uploads/ranele15_1696824154_rollover.JPG}}} \tn 
\hhline{>{\arrayrulecolor{DarkBackground}}-}
\end{tabularx}
\par\addvspace{1.3em}

\begin{tabularx}{17.67cm}{X}
\SetRowColor{DarkBackground}
\mymulticolumn{1}{x{17.67cm}}{\bf\textcolor{white}{m3.4 Rollover Provision - D122 Transfer}}  \tn
\SetRowColor{LightBackground}
\mymulticolumn{1}{p{17.67cm}}{\vspace{1px}\centerline{\includegraphics[width=5.1cm]{/web/www.cheatography.com/public/uploads/ranele15_1696824905_transfer.JPG}}} \tn 
\hhline{>{\arrayrulecolor{DarkBackground}}-}
\end{tabularx}
\par\addvspace{1.3em}

\begin{tabularx}{17.67cm}{X}
\SetRowColor{DarkBackground}
\mymulticolumn{1}{x{17.67cm}}{\bf\textcolor{white}{m3.4 Rollover Provision - Div 124 Replacement}}  \tn
\SetRowColor{LightBackground}
\mymulticolumn{1}{p{17.67cm}}{\vspace{1px}\centerline{\includegraphics[width=5.1cm]{/web/www.cheatography.com/public/uploads/ranele15_1696825373_replacement.JPG}}} \tn 
\hhline{>{\arrayrulecolor{DarkBackground}}-}
\end{tabularx}
\par\addvspace{1.3em}

\begin{tabularx}{17.67cm}{X}
\SetRowColor{DarkBackground}
\mymulticolumn{1}{x{17.67cm}}{\bf\textcolor{white}{m3.4 Rollover Provision SDiv 328G Restructure}}  \tn
\SetRowColor{LightBackground}
\mymulticolumn{1}{p{17.67cm}}{\vspace{1px}\centerline{\includegraphics[width=5.1cm]{/web/www.cheatography.com/public/uploads/ranele15_1696825688_restructure.JPG}}} \tn 
\hhline{>{\arrayrulecolor{DarkBackground}}-}
\end{tabularx}
\par\addvspace{1.3em}

\begin{tabularx}{17.67cm}{X}
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