Assessability of employment income received by Australian resident for service aboard a cruise ship

Capital Gains Tax: foreign currency converted into Australian currency at time of the transaction

Capital Gains Tax: CGT event D1 - lifetime right to reside in dwelling

Capital Gains Tax: marriage breakdown rollover - cost base - payment made for increase in value of CGT asset

Applicability of paragraph 45-5(5)(c) of the ITAA 1997 to disposal by a partnership of its interest in a leased asset to a company

Capital Allowances: use and balancing adjustment events

Capital Gains Tax: relocating a pre-CGT building to post-CGT land

Capital gains tax: rollover - extension or renewal of crown lease

Capital gains tax: CGT discount - asset sold within 12 months of becoming an Australian resident.

Non Commercial Losses: lead time discretion - plant disease affecting the 'commercially viable period'

Commercial debt forgiveness - whether accrued interest on a loan is a separate debt

Non Commercial Losses: Assessable income test - reasonable estimate

Non Commercial Losses: forestry - business not being carried on

Capital gains tax: demergers - companies which only own shares in other companies

Capital gains tax: demergers - assets which cannot be demerged

Assessability of allowance received by an Australian resident working in Kiribati

CGT: Capital proceeds payable by instalments - not all received - no reduction of capital proceeds received

CGT: Capital proceeds payable by instalments - non-receipt rule

CGT: Capital proceeds payable by instalments - total amount receivable included as capital proceeds

CGT: Capital proceeds payable by instalments - not all received - application of CGT event C2