Non Commercial Losses: whether business bank interest is assessable income from the business activity

Group company loss transfers: valid transfer agreement - income company not a group member during the loss year

Continuity of ownership test: transfer of shares received by a beneficiary of a deceased estate to a fellow beneficiary of the same estate

Continuity of ownership test: transfer of shares from a deceased estate to a beneficiary

Capital Gains Tax: Cost base for share investor - incidental costs

Capital gains tax: trust to company rollover - exchange of units for shares

Commercial debt forgiveness - notional value - non-recourse debt

Assessability of lump sum payment - for lifetime right to reside in a property

BOTPLS - deductibility of course fees

Capital Gains Tax: trust to company rollover - CGT assets retained by the trustee - availability of rollover

Capital Gains Tax: trust to company rollover - CGT assets retained by the trustee to pay existing or expected debts not used for this purpose

Capital Gains Tax: trust to company rollover - capital loss made by unit trust on expiry of a lease during the trust restructuring period

R&D tax offset: 'R&D group turnover' - licence fees payable over more than one year of income

Assessability of income derived in Austria by an Australian university lecturer and researcher

CGT small business concessions: active asset - commercial storage facility

CGT small business concessions: basic conditions - CGT event happening in relation to a CGT asset - forfeited deposit

Loan Fringe Benefits - advance of money by cheque

CGT: small business concessions - controlling individual - different share classes - same shareholder

Group company loss transfers: change in ownership of holding company - loss company fails to satisfy the same business test

PELS - deductibility of course fees