GST and deregistering an entity that is not carrying on an enterprise

Capital gains tax: main residence exemption - spouse choosing a dwelling as main residence

Capital works: destruction of capital works on leased premises

Capital allowances: business related costs - restoration of leased premises

Capital allowances: business related costs - exclusion of costs of restoration of leased premises

CGT: fourth element of cost base or reduced cost base - expenditure by lessee to restore premises at end of lease

Deductibility of child support payments

CGT: Acquisition of CGT asset - satisfaction of rights to have asset transferred to purchaser

Capital allowances: balancing adjustment - depreciating assets and capital expenditure of primary producers

Capital allowances: balancing adjustment on sale of a depreciating asset being capital works

Assessable recoupment on sale of a depreciating asset

Infrastructure borrowings: direct infrastructure borrowings - anti-avoidance - deductible expense in respect of certain pre-paid outgoings

Capital Works: remedial painting for newly acquired rental property

Assessability of lump sum receipt on novation of hedging contracts

Deductibility of outgoing on novation of hedge contracts

Capital gains tax: CGT discount - discount capital gain distributed by public trading trust to unit holder

Division 974: taxpayer's right to object against the determinations of the Commissioner

GST and creditable acquisition of second hand goods that are reconditioned and sold

Capital Allowances: identical or substantially identical depreciating assets

Associates: A partnership as an associate of a natural person