CGT small business concessions - retirement exemption - requirement to make ETP requires termination of employment

Capital gains tax: small business 50% reduction - trustee assessed under section 99A of the Income Tax Assessment Act 1936

Offshore Banking Unit: Investment advice on behalf of a foreign permanent establishment of an Australian resident

Thin Capitalisation: loans from resident company to non-resident associate company

Deductible gift recipient: meaning of 'the Commonwealth'

Interest free loan to private company repayable if shareholding is sold or the company is sold: application of the debt-equity interest provisions

Capital Allowances: Division 42 - use of effective life former owner was using where 'same user' rule applies

Capital Allowances: Division 40 - use of effective life former holder was using where 'same user' rule applies

Capital Allowances: effect of certain GST decreasing adjustments on depreciating assets

Capital Allowances: balancing adjustment event - end of non-novated luxury car lease term

Capital Allowances: balancing adjustment event - early termination of non-novated luxury car lease

Capital Allowances: hold - assets attached to land by lessee

Capital Allowances: balancing adjustment event - early termination of novated luxury car lease arrangement

Offshore Banking Unit: Apportioning trust management fees from portfolio investment activity

Capital Allowances: balancing adjustment event - novation of luxury car lease following termination of earlier novation

Capital Allowances: balancing adjustment event - end of novated luxury car lease arrangement

Capital Allowances: balancing adjustment event - acquisition of car by employee at end of novated luxury car lease arrangement

Administration: Requirement to issue private ruling - application of 14ZAN(j)(ii)

Commercial debt forgiveness - no consideration paid or given in respect of the forgiveness of a non-moneylending debt

Capital Allowances: cost to find a depreciating asset - first element of cost