Meaning of tax loss: 'saving rule'- tax loss reduced under forgiveness of commercial debts provisions

Commercial Debt Forgiveness - subscription for shares in a company to enable debt to be paid

CGT - Demutualisation of a foreign mutual entity

Car benefit: service of a chauffeur

Deducting tax loss: saving rule - reduced capital gain made in respect of indirect equity interest where interest previously subject to Subdivision 126-B roll-over

Capital Allowances - CGT event K7

GST and pawnbroking search fees

Deducting tax loss: saving rule - indirect equity interest subject to two CGT events in the ownership test period

Deducting tax loss: saving rule - loss transfer

Meaning of tax loss: 'saving rule'- loss not restricted to amounts deducted in the income year

CGT small business concessions: active asset test - sale of part of a business - not a cessation

CGT small business concessions: active asset test - sale of a business constitutes cessation

CGT small business retirement exemption: sale proceeds credited to a superannuation fund - Part IVA

Taxation obligations of company administrators

Lodgement requirements of receivers and liquidators

Company losses: shares in loss company held by corporate trustee of non-fixed trust - whether shareholders of corporate trustee beneficially own the shares

Group company loss transfers: wholly-owned group - transfer agreement made prior to income company lodging its tax return

GST and provision of a loan by a pawnbroker

Assessability of honorarium received by a South African professor visiting Australia

Assessability of reward payment received by a French student from an Australian resident entity