Deemed Dividend: liquidator's loan not treated as a dividend

Capital Gains Tax: CGT event - poker machine entitlement acquired by a NSW hotelier

Deemed Dividend: no dividend in future year where private company makes a payment and company has nil distributable surplus in year payment made

Capital Allowances: balancing adjustment - pre-CGT depreciating asset disposed of after 30 June 2001

Capital Allowances: 'arrangement payments' under a hire purchase agreement

Capital Allowances: meaning of 'value of property' where a hire purchase agreement ends

Capital Allowances: termination amount when a hire purchase agreement ends

Capital Allowances: Division 42 - concessional rate

Capital gains tax: main residence exemption - demolition and reconstruction of dwelling not main residence for entire ownership period

Capital gains tax: main residence exemption - residence owned by family trust

Capital gains tax: extension of time to make a choice where taxpayer is unaware of availability of concession

Capital gains tax: cost base - fourth element - subdivision costs

Capital Gains Tax: CGT event - poker machine entitlement acquired by a NSW registered club

Capital gains tax: CGT event C2 - surrender of life interest

Capital Allowances: business related costs - to stop carrying on your business

Assessability of salary and wages received from employment in Fiji when there is a Memorandum of Understanding between the Australian and Fijian Governments

Assessability of income received by an Australian resident employed on a project in Iraq

Capital allowances: payment to release from restraint of trade

Reasonable benefit limits - residual capital value

Part IX taxation of superannuation entities - distributions from a related unit trust