* 1985 – Capital gains tax was introduced in Australia, one of a number of tax reforms by the Hawke / Keating government.

Capital gains may refer to " investment income " that arises in relation to real assets, such as property ; financial assets, such as shares / stocks or bonds ; and intangible assets such as goodwill.

* Capital gains tax

* Capital gains tax in the United States

Category: Capital gains taxes

Category: Capital gains taxes

Capital gains taxes for those currently paying 5 % ( in this instance, those in the 0 % and 15 % income tax brackets ) are scheduled to be eliminated in 2008.

* Capital gains taxes

Capital gains tax in Australia is only payable upon realized capital gains, except for certain provisions relating to deferred-interest debt such as zero-coupon bonds.

The sale of personal residential property is normally exempt from Capital Gains Tax, except for gains realized during any period in which the property was not being used as an individual's personal residence ( for example, being leased to other tenants ) or portions attributable to business use.

Capital gains or losses as a general rule can be disregarded for CGT purposes when assets were acquired before 20 September 1985 ( pre CGT ).

Capital gain taxes are only paid on realized gains.

Capital gains made by investments in a Tax-Free Savings Account ( TFSA ) are not taxed.

Capital gains earned on income in an RRSP are not taxed at the time the gain is realized ( i. e. when the holder sells a stock that has appreciated inside of their RRSP ) but they are taxed when the funds are withdrawn from the registered plan ( usually after converting to a registered income fund.

Capital gains earned on income in a TFSA are not taxed at the time the gain is realized.

Capital gains in the Czech Republic are taxed as income for companies and individuals.

Capital gains from the sale of shares by a company owning 10 % or more is entitled to participation exemption under certain terms.

Capital gains tax only applies to financial instruments ( shares, bonds etc.

Capital gains tax in Israel is a flat rate of 25 %.

Capital gains tax of corporate income tax 27. 5 % ( IRES ) on gains derived from disposals of participations and extraordinary capital gains.

Capital gains tax from the disposal of securities and from sale of real estate is 15 %.

Because of its elevation and distance from the coast, the Australian Capital Territory experiences four distinct seasons, unlike many other Australian cities whose climates are moderated by the sea.

Almost all educational institutions in the Australian Capital Territory are located within Canberra.

A hedge fund that is an example of this type of arbitrage is Greenridge Capital, which acts as an angel investor retaining equity in private companies which are in the process of becoming publicly traded, buying in the private market and later selling in the public market.

The following commercial products are indicative of the style: Ayinger Maibock, Mahr ’ s Bock, Hacker-Pschorr Hubertus Bock, Capital Maibock, Einbecker Mai-Urbock, Hofbräu Maibock, Victory St. Boisterous, Gordon Biersch Blonde Bock, Smuttynose Maibock, Old Dominion Brewing Company Big Thaw Bock, and, despite the name, Rogue Ales Dead Guy Ale.

The following are representative examples of the style: Paulaner Salvator, Ayinger Celebrator, Weihenstephaner Korbinian, Andechser Doppelbock Dunkel, Spaten Optimator, Tucher Bajuvator, Weltenburger Kloster Asam-Bock, Capital Autumnal Fire, EKU 28, Eggenberg Urbock 23º, Bell's Consecrator, Moretti La Rossa, Samuel Adams Double Bock, Troegs Troegenator Double Bock, Wasatch Brewery Devastator, Great Lakes Doppelrock.

The following are representative examples of the style: Kulmbacher Reichelbräu Eisbock, Eggenberg Urbock Dunkel Eisbock, Capital Eisphyre, Southampton Eisbock.

Capital goods ( i. e., raw materials, tools, industrial machines, vehicles and factories ) are used to produce consumer goods ( e. g., televisions, cars, computers, houses ) to be sold to others.

For international banks, including the 55 member central banks of the Bank for International Settlements, the threshold is 8 % ( see the Basel Capital Accords ) of risk-adjusted assets, whereby certain assets ( such as government bonds ) are considered to have lower risk and are either partially or fully excluded from total assets for the purposes of calculating capital adequacy.

Capital letters are normally treated as equivalent to their corresponding lowercase letters.

Australian Rules Football has had a presence in the city since 1999 and there are now three clubs in the Capital ; the Dublin Demons, the South Dublin Swans and the West Dublin Saints.

Capital punishment, actions taken against armed civilians during mob action or riot, and the deaths of noncombatants killed during attacks on military targets so long as the primary target is military, are not considered democide.

Capital budgets are often adjusted annually and should be part of a longer-term Capital Improvements Plan.

New motorway sections are being added to the existing network, that already connects many major economically important cities to the Capital City.

Among other Australian retailers, the largest programs are Myer's MYER one program ( department store ), the Priceline Club Card ( health, beauty, home ), Amcal Club ( pharmacy ), Millers Retail Club ( apparel ), and the BB Retail Capital ( formerly Brazin Limited ) Pulse Rewards program ( Virgin, HMV, Sanity, dusk, Bras n Things, and SX sunglasses ).

Capital cities of sovereign countries and major cities ( municipalities ) with populations larger than 200, 000 people bordering the Mediterranean Sea are ( capitals with fewer than 200, 000 inhabitants are marked with an asterisk ):

The régions and Capital District are:

Today, Australian states and territories that teach media studies at a secondary level are Australian Capital Territory, Northern Territory, Queensland, South Australia, Victoria and Western Australia.

Councils exist within the governorates ; eight constituencies are voted upon within Capital Governorate in 2006.

The unicameral National Parliament has 109 seats, of which 20 are occupied by the governors of the 19 provinces and the National Capital District ( NCD ).

There are representatives from the Federally Administered Tribal Areas and from Islamabad Capital Territory.

Seats are allocated to each of the four provinces, the Federally Administered Tribal Areas, and Islamabad Capital Territory on the basis of population.

The Guns Platoon ( as it is known for short ) has the task of rendering military honors in the National Capital Region, including armed forces full-honors funerals ; state funerals ; presidential inaugurations ; full-honors wreath ceremonies at the Tomb of the Unknowns in Arlington National Cemetery ; state arrivals at the White House and Pentagon, and retirement ceremonies for general-grade officers in the Military District of Washington, which are normally conducted at Fort Myer.