Commercial debt forgiveness: application of the total net forgiven amount to related companies

Trading trust: Trading Business - Eligible Investment Business

GST and transfer of long service leave entitlements

Deemed Dividend: debtors included in distributable surplus where private company accounts on a cash basis

Diesel Fuel Rebate Scheme: Residential - Generation of electricity

Entitlement to claim DAFGS grant for diesel fuel where it has already been claimed on the entity's behalf by another entity

Company Losses- applying a part year net capital loss

Group company loss transfers: wholly owned groups - when loss company and gain company must be Australian residents

Group company loss transfers - non-resident company with a permanent establishment

Company losses: continuity of ownership test - shareholding change by order of the Family Court

Company losses: company deregistration - incorporation of a new company

Consolidation - liquidation of a head company

Commercial Debt Forgiveness - debt relating to exempt income

Consolidation - depreciating assets

Consolidation - trading stock

CGT small business retirement exemption: whether amount paid is 'unreasonable'

CGT small business relief: maximum net asset value test - 'just before' the time of the CGT event

CGT small business relief: maximum net asset value test - 'just before' the CGT event - immediately before

CGT small business concessions: controlling individual - different share classes

CGT small business concessions: active asset test - sale of former business premises - 'just before' the CGT event