Employee Share Scheme: employee loses rights for no valuable consideration

Group company loss transfers - incorporation of income company in the deduction year

Employee Share Scheme: shares or rights acquired by a non-resident of Australia

Employee Share Scheme: late section 139E election - within a reasonable time

Employee Share Scheme: issue of rights or shares because of the employment of an associate of the acquirer

Capital loss on withdrawal from a superannuation fund

Deduction for loss on withdrawal from a superannuation fund

Capital gains tax: cost base of SingTel Shares - compulsory acquisition of Optus shares

Baby Bonus: legally responsible

Capital gains tax: scrip for scrip rollover - unit in a public trading trust exchanged for a share in a company

Capital gains tax: reduced cost base - bad debt deducted

Capital gains tax: CGT discount and small business concessions - disposal of active asset by non-resident

GST and creditable acquisition of second hand goods that are reconditioned and sold

Reasonable benefit limits: discretion for excessive lump sum amount

Debt/Equity: Redeemable Preference Share

Penalty tax and voluntary disclosure

Assessability of income derived from service in the Joint Petroleum Development Area

Part IVA and disposal of trading stock where an election is made

Assessability of a lump sum payment received under a mortgage protection policy

Simplified Tax System (STS): accounting method - timing of deductions for amounts paid by B-pay