Deducting tax loss: saving rule - loss transfer

Meaning of tax loss: 'saving rule'- loss not restricted to amounts deducted in the income year

CGT small business concessions: active asset test - sale of part of a business - not a cessation

CGT small business concessions: active asset test - sale of a business constitutes cessation

CGT small business retirement exemption: sale proceeds credited to a superannuation fund - Part IVA

Taxation obligations of company administrators

Lodgement requirements of receivers and liquidators

Company losses: shares in loss company held by corporate trustee of non-fixed trust - whether shareholders of corporate trustee beneficially own the shares

Group company loss transfers: wholly-owned group - transfer agreement made prior to income company lodging its tax return

GST and provision of a loan by a pawnbroker

Assessability of honorarium received by a South African professor visiting Australia

Assessability of reward payment received by a French student from an Australian resident entity

Assessable Income: Volunteer Firefighters Emergency and General Assistance payment

Capital Works: using an apartment in the '4% manner'

Capital allowances: travel expenses associated with modifying a depreciating asset - second element of cost

Capital allowances: motor vehicle accessories - second element of cost

Capital Allowances: deposit paid for improvement before depreciating asset held - second element of cost

Capital gains: capital proceeds arising from the grant of a licence to use premises

CGT: redescription of land boundary and issue of new title - does a CGT event occur?

Interest expense: loan to company by company director