Assessability of work in progress amount: transfer of work in progress to a company

Primary Production Averaging: partner in a partnership

Superannuation guarantee scheme: back payment of wages

Medical expenses tax offset: amounts retained from lump sum aged care accommodation bonds

Capital gains tax: cost base - consultant's fees

Capital gains tax: scrip for scrip roll-over - choice not to apply roll-over to all interests exchanged

Non Commercial Losses: Lead Time Discretion - commercially viable period - purchase of business activity

Group company loss transfers: unsigned transfer agreement

Group company loss transfers: net capital loss of loss company - assessable income of income company

Group company loss transfers: transfer of net capital loss and tax loss to offset capital gain

Group company loss transfers: effect of redeemable preference shares on wholly-owned company groups

Group company loss transfer: Subdivision 170-A - assessable foreign income

Deducting Tax Loss: Saving Rule - Deduction in respect of interest in loss company allowable in foreign jurisdiction

CGT roll-over: whether a partnership can be a member of a 'wholly owned group'

Deducting Tax Loss: Saving Rule - Deduction in respect of equity interest forms part of disposer's tax loss

Deducting Tax Loss: Saving Rule - Capital loss made by non-resident

Assessability of consultancy fees received by a Canadian expert for services provided to a government authority in Australia

Retention bonus payments paid to Bougainville Peace Monitoring group

Non Commercial Losses: Real Property Test - Partnership assets

Simplified Tax System (STS): Short-term hire agreement