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15,254 results
Capital gains tax - making a choice under CGT Event I1 - choice to disregard gain or loss
Income bond and life insurance policy: date of commencement of risk
Direct value shifting - exclusions
Capital gains tax: transfer of partnership assets to wholly-owned company - calculation of number of pre-CGT and post-CGT shares
Capital works: apartment buildings: short-term accommodation for travellers
Capital gains tax: main residence exemption: extension of exemption for dwelling acquired from a deceased estate
Capital gains tax: cost base - travel costs relating to acquisition of property
Capital gains tax: cost base - non income producing property - travel expenses - third element of cost base
Capital gains tax: cost base - non income producing property - travel costs - cents per kilometre method
Capital Gains Tax: capital proceeds - shares held in escrow
CGT: Transfer of CGT asset - ending of rights by transfer of asset
GST and adult and community education courses
CGT: majority underlying ownership and deceased estate - life interest in shares
CGT: majority underlying ownership and deceased estate - discretionary trust - beneficiary a 'new owner'
CGT: majority underlying ownership and deceased estate - continuity of interest during the period of administration
Group company net capital loss transfers: valid transfer agreement - single document with multiple agreements
Deferred capital loss or deduction: whether deduction in respect of novation of a financial instrument is to be disregarded
Deducting tax loss: saving rule - disregarded capital loss from disposal of a pre-CGT equity interest
Company loss transfers: loss year and deduction year the same - application of Division 165 to income company
Company loss transfers: loss transfer agreements - subsequent agreement to transfer tax loss in an earlier income year than previously transferred