Income tax: Simplified Tax System (STS): trading stock rules - STS taxpayers that elect to treat trading stock as disposed of at a closing value, other than market value

CGT: Rollover of depreciating assets from a partnership (STS taxpayer) to a wholly-owned company

CGT: Rollover of assets held in a low-value pool from a partnership to a wholly-owned company

Capital Allowances: Capital Works - not used - taken to be used for a particular purpose

Capital gains tax: Demergers - Chess Unit of Foreign Security (CUFS) issued under a demerger

Capital gains tax: Demergers - cost base allocation rules in the demerger provisions

Capital gains tax: Demergers - option holders

Capital gains tax: Demerger - CGT discount

Assessability of interest from UK treasury bonds

Foreign Tax Credit: Employee share options - UK tax paid on part of a gain accrued after the taxpayer became a resident of Australia

GST and requirements for a member partnership in a GST group

Deductibility of gift of property to a charity

GST and grouping of two fixed trusts from 1 April 2003

GST and grouping of two fixed trusts owned by a third fixed trust from 1 April 2003

Deductibility of payments to credit union members in respect of financial hardship

Deductibility of payments to credit union members in respect of monetary gifts

Capital Gains Tax: capital proceeds - consideration not received - payment held on deposit by third party

Deductions: rental property expenses - initial repairs - property available for rent

Deductions: rental property expenses - initial repairs - property already being rented

Deductions: rental property expenses - initial repairs - property acquired under a will