Capital Allowances: cost of a partnership depreciating asset after a change of interests in the partnership

Deduction: tax losses - deceased taxpayer

Lump sum payment in arrears tax offset: lump sum payment of unused sick leave to an ongoing employee

Disposal of a CGT asset to a trust: application of CGT event A1 or CGT event E2

GST and outbound money transfer service

Commercial debt forgiveness - debt initially used for private purposes

Commercial debt forgiveness: share subscription funds used by associate of the debtor to discharge pre existing debt

Employee Share Options: taxing rights of UK on gain by an Australian resident taxpayer where the share options were granted to the taxpayer when they were working in the UK

Commercial debt forgiveness - debt used for private purposes at time of forgiveness

Deductions: long term promotional display expenses

Assessable income: government grant received by school bus operator

Deductibility of administration fee for salary sacrifice arrangement

Assessable income: farm business support grants

Assessability of financial assistance received from charitable organisations

Non Commercial Losses: is exempt foreign employment income included as income 'from' a business activity

Deductions after cessation of business - professional indemnity levies

Non Commercial Losses: is exempt foreign employment income included as assessable income from an unrelated source

Commercial debt forgiveness - notional value of debt - debt subject to foreign exchange fluctuations - amount of fluctuations deductible to debtor - effect on calculation of first and second applicable amounts

Commercial debt forgiveness - group of related companies - special rules

Commercial debt forgiveness - group of related companies - special rules - historically related companies