BOTPLS - deductibility of course fees

Capital Gains Tax: trust to company rollover - CGT assets retained by the trustee - availability of rollover

Capital Gains Tax: trust to company rollover - CGT assets retained by the trustee to pay existing or expected debts not used for this purpose

Capital Gains Tax: trust to company rollover - capital loss made by unit trust on expiry of a lease during the trust restructuring period

R&D tax offset: 'R&D group turnover' - licence fees payable over more than one year of income

Assessability of income derived in Austria by an Australian university lecturer and researcher

CGT small business concessions: active asset - commercial storage facility

CGT small business concessions: basic conditions - CGT event happening in relation to a CGT asset - forfeited deposit

Loan Fringe Benefits - advance of money by cheque

CGT: small business concessions - controlling individual - different share classes - same shareholder

Group company loss transfers: change in ownership of holding company - loss company fails to satisfy the same business test

PELS - deductibility of course fees

Group company loss transfers: change in ownership of holding company - income company fails to satisfy the same business test

Group company loss transfers: net capital loss incurred during part of capital loss year after loss company became a member of a wholly-owned group

Assessability of a lump sum compensation payment received for cessation of an assessable allowance

Capital Gains Tax: compensation payment received for cessation of allowance

Assessability of a lump sum compensation payment as a bounty or subsidy

Capital Gains Tax: compensation payment received for cessation of allowance

Capital gains tax: CGT event B1

Trading stock value: disposal by exempt entity - outside ordinary course of business