Thin Capitalisation: exemption - certain special purpose entities

Excess Contributions Tax: concessional contributions - reserves

Intra-group supply when an invoice is issued after recipient leaves a GST group

Intra-group supply of services that is partly performed after the recipient leaves the GST group

Functional currency: requirement for a foreign resident to use the applicable functional currency to work out the amount of a capital gain or capital loss on indirect Australian real property interests.

Lease Document Expenses: deductibility when a property used partly for the production of assessable income

Division 250 - tax preferred use of an asset

Capital Allowances: depreciating assets - grant of indefeasible right of use

Capital gains tax small business retirement exemption: deceased estate - choice by executor

Capital Works: your area - assignee of that lessee's lease

Capital Allowances: hire purchase agreement - cost of the acquisition of the property

Consolidation: pre-joining history and TOFA balancing adjustment

Consolidation: inherited TOFA transitional balancing adjustment and cessation of financial arrangement

Consolidation: allocable cost amount and the TOFA transitional balancing adjustment

Assessments for the 2003-04 and earlier nil years: effect of transfer pricing determination on the period within which an original assessment can be made

Employee Share Scheme: value of right where exercise price of right can not be determined

Capital Gains Tax: cost base: fourth element of cost base

Complying Superannuation Fund: roll-over superannuation benefit treated as assessable income when applying deduction provisions - meaning of contribution

Superannuation lump sum paid from a foreign superannuation fund to an Australian resident where an annuity may be paid subsequently: applying section 305-75 of the ITAA 1997

Superannuation lump sum paid from a foreign superannuation fund to an Australian resident at the same time as an annuity commenced: applying section 305-75 of the ITAA 1997