Consolidation: subsidiary in liquidation - membership of consolidated group

Consolidation - assessability of liquidator's distributions

Division 149B: transfer of shares on death of a spouse

Net exempt income - 'CGT concession amount' of a discount capital gain

Assessable income: sale of residential property under an instalment contract

Capital gains tax: transfer of Australian asset between foreign resident companies

Deemed dividends - deemed minimum yearly repayment

Capital gains tax: CGT event J1 - transfer of roll over asset intra-group

Consolidation: losses - transferee's adjusted market value

Debt/Equity financing: unsecured notes that may be converted into preference shares

Debt deduction: interest paid on convertible notes

GST and supplies from a partnership to its partners for which there is no expectation of profit

GST and repeating an education course

GST and long-term accommodation supplied to staff in a school's boarding house

GST and long-term accommodation supplied to staff in premises used to provide accommodation to tertiary students

Medical Expenses Tax Offset: registration and CTP insurance of electric scooter

Medical Expenses Tax Offset: insurance on electric scooter

Deemed dividends: Written loan agreement - no repayments in year loan made

GST and scholarships for tuition and accommodation

Franking Credits: benchmark portfolio method - revocation of election