* 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 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 are taxed at a 15 % rate since 2010.

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

It is from this abundance of natural beauty that grew the extensive daffodil industry which earned the county the title " Daffodil Capital of America " in the 1930s and 40s.

In 1993, Merton co-founded a hedge fund, Long-Term Capital Management, which earned high returns for several years but later lost $ 4. 6 billion in 1998 and was closed in early 2000.

As host to 30-35 bass tournaments each year, Pine Bluff / Jefferson County Regional Park has earned Pine Bluff the nickname of " Bass Capital of the World ".

The village soon earned a reputation as the " Nation's Horse and Hunt Capital ", attracting prominent visitors from across the U. S. Middleburg is the home of the National Sporting Library research center for horse and field sports, which publishes Thoroughbred Heritage on the Internet.

The location of the NBDM and the history of the area in regards to hunting has earned the town the title of the " Bird Dog Capital of the World ".

Gladewater is back again booming with " Antiques " and earned the State Title: " Antique Capital of East Texas " Just from Gladewater, TX, you will find movies being filmed with A list stars, and Gladewater is their home for finding the perfect " movie promps "

He began driving in NASCAR in 1974 and earned his first victory in 1977 at the Capital City 400 in Richmond, Virginia driving for Harry Hyde / Jim Stacy Racing.

The town has become so readily identified with tofu that it has earned the epithet " The Tofu Capital ".

He earned a bachelor's degree from Ohio University and was awarded a law degree by Capital University.

He later earned a master's degree in Education from the Ohio State University in Columbus, and in 2001 obtained his law degree from Capital University, also in Columbus.

In 2007, Pickens earned $ 2. 7 billion, as BP Capital Equity Fund grew by 24 % after fees, and the then $ 590 million Capital Commodity fund grew 40 %, thanks to, among others, large positions in the stocks of Suncor Energy, ExxonMobil and Occidental Petroleum.

1890-1940 – Grand Bank had a fleet of banking and foreign-going ships and earned the distinction “ The Bank Fishing Capital ” of Newfoundland.

High-speed buses on the George Washington Memorial Parkway, operating between downtown Washington and Cabin John, Glen Echo and Brookmont, would constitute an alluring sample of what the new National Capital Transportation Agency can do for this city.

It is noted that most of the engines run on steam, and that an even larger one is under construction at the British Capital in Delhi.

The city centre is laid out on two perpendicular axes: a water axis stretching along Lake Burley Griffin, and a ceremonial land axis stretching from Parliament House on Capital Hill north-eastward along ANZAC Parade to the Australian War Memorial at the foot of Mount Ainslie.

The area known as the Parliamentary Triangle is formed by three of Burley Griffin's axes, stretching from Capital Hill along Commonwealth Avenue to the Civic Centre around City Hill, along Constitution Avenue to the Defence precinct on Russell Hill, and along Kings Avenue back to Capital Hill.

In the Australian Capital Territory, the Act of Settlement was, on 11 May 1989, converted, from an act of the Parliament of England into an ACT enactment, by section 34 ( 4 ) of the Australian Capital Territory ( Self-Government ) Act 1988 ( Cwlth ), and then renamed The Act of Settlement 1700 by the Legislation Act 2001.

This process can increase the overall riskiness of institutions under a risk insensitive regulatory regime, as described by Alan Greenspan in his October 1998 speech on The Role of Capital in Optimal Banking Supervision and Regulation.

* Orthodox Union website: Rabbi Yosef Edelstein: Parshat Beha ' alotcha: A Few Reflections on Capital Punishment

They also appear on the flags of the Australian state of Victoria, the Australian Capital Territory, the Northern Territory, as well as the flag of Magallanes Region of Chile, the flag of Londrina ( Brazil ) and several Argentine provincial flags and emblems ( for example, Tierra del Fuego and Santa Cruz ).

On November 1, 2005, Germany enacted the “ Act on Model Case Proceedings in Disputes under Capital Markets Law ( Capital Markets Model Case Act )” allowing sample proceedings to be brought before the courts in litigation arising from mass capital markets transactions.

When Stanford was Governor of California, the Legislature passed on April 22, 1863, " An Act to Authorize the Board of Supervisors of the City and County of San Francisco to take and subscribe One Million Dollars to the Capital Stock of the Western Pacific Rail Road Company and the Central Pacific Rail Road Company of California and to provide for the payment of the same and other matters relating thereto " ( which was later amended by Section Five of the " Compromise Act " of April 4, 1864 ).

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.

Depending on the use including or excluding the bilingual Capital Region ;

Hayek continued his research on monetary and capital theory, revising his theories of the relations between credit cycles and capital structure in Profits, Interest and Investment ( 1939 ) and The Pure Theory of Capital ( 1941 ), but his reputation as an economic theorist had by then fallen so much that those works were largely ignored, except for scathing critiques by Nicholas Kaldor.

Capital punishment in the Isle of Man was formally abolished by Tynwald in 1993 ( although the last execution on the island took place in 1872 ).

This work is often seen as the fourth book of Capital and constitutes one of the first comprehensive treatises on the history of economic thought.

Capital was raised through ETH Zurich and an IBM option on Zuse's patents.

Capital ships were fitted with spotting tops high up on masts with range finding equipment, while ship design was altered to place turrets on the centre line of the ship for improved accuracy.

" On the Significance of Recent Controversies on Capital Theory: A Marxian View.

* Agreement on the Avoidance of Double Taxation and the Prevention of Income and Capital Tax evasion ( signed 23. 05. 2006 )

The firm's master hedge fund, Long-Term Capital Portfolio L. P., collapsed in the late 1990s, leading to an agreement on September 23, 1998 among 14 financial institutions for a $ 3. 6 billion recapitalization ( bailout ) under the supervision of the Federal Reserve.