CGT small business concessions: active asset - boarding house

CGT small business concessions: retirement exemption - retirement

Company losses: test time for same business test when a company has more than one majority change of ownership

Commercial Debt Forgiveness - trading stock - application of assessable income exclusion

Research and Development Tax Offset: Exempt entities and affiliates with at least 25% of the voting rights or rights to distribution of income or capital in the company

Superannuation: Undeducted Purchase Price (UPP) - Foreign pension - lifetime pension commencing prior to 1 July 1983.

Foreign Investment Funds: interest in FIF where taxpayer redeems all of its shares in the FIF on the last day of the income year and acquires shares in the same FIF at the beginning of the next income year

Income Tax: trading stock - surrender of land to State for boundary redescription

Financing Arrangement: commitments obtained by cash or letters of credit

Redeemable preference shares: interaction between sections 974-20 and 974-30 of the ITAA 1997

Meaning of 'equity interest' in paragraph 974-30(1)(b) of the ITAA 1997

Capital gains tax: Subdivision 126-C - transfer of assets between superannuation funds

Capital gains tax: cost base - costs of hiring furniture and ornaments

Capital Works: shipping channel - structural improvement

Deferred capital loss or deduction: greater than 50% interest - partial reacquisition by originating company

Capital Works: shipping channel - excluded earthworks

Capital Works: shipping channel - plant

Capital Works: shipping channel - depreciating asset

Capital Works: shipping channel - separate construction expenditure areas

Interest expense: Capital protected products without a separately identifiable put option entered into before 16 April 2003