Deferred capital loss or deduction: split asset - new event

Loan fringe benefits: loans with limited recourse loan facility

Fringe benefit: benefit arising upon discharge of a limited recourse loan

Debt waiver benefits: benefit upon discharge of limited recourse loan

Commercial debt forgiveness: right to enforce debt ended due to statute of limitations

Medical expenses tax offset: payments for domestic services

Capital gains tax: CGT event G3 - company in administration

Disposal of a leased car for profit: split fully novated lease

Deductibility of Fines and Penalties

Capital gains tax: main residence exemption - demolition and reconstruction of dwelling more than four years after demolished dwelling last occupied

Capital Gains Tax: Demerger - proportionate ownership test - unequal proportions

Deductions: rental property expenses: property investment seminar

Non-share distribution

Equity interests in companies

Convertible Notes and the debt/equity borderline

CGT: small business concessions - 15-year exemption - permanent incapacity

Non Commercial Losses: Commissioner's discretion - Sale of business activity as a going concern in the lead time

BOTPLS - deductibility of loan repayments

Capital gains tax: application of CGT event E2 - unit trust transfers asset to a discretionary trust

Financing arrangement