Areas exceeding 0.5 hectares

Character of dwelling-house

Commentary – CGT and the Private Residence ¶40-205

Compulsory purchase cases

Commentary – CGT and the Private Residence ¶40-205

Larger area

Commentary – CGT and the Private Residence ¶40-205

Less than 0.5 hectares sold

Commentary – CGT and the Private Residence ¶40-210

Objective test

Commentary – CGT and the Private Residence ¶40-205

Physically separated garden land

Commentary – CGT and the Private Residence ¶40-205

Reasonable enjoyment

Commentary – CGT and the Private Residence ¶40-205

Required, meaning

Commentary – CGT and the Private Residence ¶40-205

Size of dwelling-house

Commentary – CGT and the Private Residence ¶40-205

Basic rule

Commentary – CGT and the Private Residence ¶40-200

Calculating taxable gain

Commentary – CGT and the Private Residence ¶40-210

Comparables

Commentary – CGT and the Private Residence ¶40-220

Contentious cases

Commentary – CGT and the Private Residence ¶40-220

Determining size

Commentary – CGT and the Private Residence ¶40-210

District Valuer, attitudes and practices

Commentary – CGT and the Private Residence ¶40-220

Establishing

Commentary – CGT and the Private Residence ¶40-210

Identifying physical characteristics and layout of plot

Commentary – CGT and the Private Residence ¶40-210

Losses

Commentary – CGT and the Private Residence ¶100-010

Meaning

Enjoyment

Commentary – CGT and the Private Residence ¶40-020

For his own occupation

Commentary – CGT and the Private Residence ¶40-015

Generally

Commentary – CGT and the Private Residence ¶40-000

Land

Commentary – CGT and the Private Residence ¶40-005

Which the individual has

Commentary – CGT and the Private Residence ¶40-010

Negotiations

Failure

Commentary – CGT and the Private Residence ¶40-220

Generally

Commentary – CGT and the Private Residence ¶40-220

Part disposals of land

Changes to plot boundaries

Commentary – CGT and the Private Residence ¶40-215

Circumstances in taxpayer's favour

Commentary – CGT and the Private Residence ¶40-215

Generally

Commentary – CGT and the Private Residence ¶40-215

Revenue's argument

Commentary – CGT and the Private Residence ¶40-215

Tax planning

Commentary – CGT and the Private Residence ¶40-215

Pre-sale planning

Commentary – CGT and the Private Residence ¶40-220

Professional advisers, co-operation between

Commentary – CGT and the Private Residence ¶40-220

Valuation

Commentary – CGT and the Private Residence ¶40-220