Deductibility of Fines and Penalties

Capital gains tax: main residence exemption - demolition and reconstruction of dwelling more than four years after demolished dwelling last occupied

Capital Gains Tax: Demerger - proportionate ownership test - unequal proportions

Deductions: rental property expenses: property investment seminar

Non-share distribution

Equity interests in companies

Convertible Notes and the debt/equity borderline

CGT: small business concessions - 15-year exemption - permanent incapacity

Non Commercial Losses: Commissioner's discretion - Sale of business activity as a going concern in the lead time

BOTPLS - deductibility of loan repayments

Capital gains tax: application of CGT event E2 - unit trust transfers asset to a discretionary trust

Financing arrangement

Non Commercial Losses: whether business bank interest is assessable income from the business activity

Group company loss transfers: valid transfer agreement - income company not a group member during the loss year

Continuity of ownership test: transfer of shares received by a beneficiary of a deceased estate to a fellow beneficiary of the same estate

Continuity of ownership test: transfer of shares from a deceased estate to a beneficiary

Capital Gains Tax: Cost base for share investor - incidental costs

Capital gains tax: trust to company rollover - exchange of units for shares

Commercial debt forgiveness - notional value - non-recourse debt

Assessability of lump sum payment - for lifetime right to reside in a property