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

Group company loss transfers: net capital loss incurred during part of capital loss year after loss company became a member of a wholly-owned group

Assessability of a lump sum compensation payment received for cessation of an assessable allowance

Capital Gains Tax: compensation payment received for cessation of allowance

Assessability of a lump sum compensation payment as a bounty or subsidy

Capital Gains Tax: compensation payment received for cessation of allowance

Capital gains tax: CGT event B1

Trading stock value: disposal by exempt entity - outside ordinary course of business

Assessability of work in progress amount: transfer of work in progress to a company

Primary Production Averaging: partner in a partnership

Superannuation guarantee scheme: back payment of wages

Medical expenses tax offset: amounts retained from lump sum aged care accommodation bonds

Capital gains tax: cost base - consultant's fees

Capital gains tax: scrip for scrip roll-over - choice not to apply roll-over to all interests exchanged

Non Commercial Losses: Lead Time Discretion - commercially viable period - purchase of business activity

Group company loss transfers: unsigned transfer agreement

Group company loss transfers: net capital loss of loss company - assessable income of income company

Group company loss transfers: transfer of net capital loss and tax loss to offset capital gain

Group company loss transfers: effect of redeemable preference shares on wholly-owned company groups

Group company loss transfer: Subdivision 170-A - assessable foreign income