Capital gains tax: CGT discount - asset sold within 12 months of becoming an Australian resident.

Non Commercial Losses: lead time discretion - plant disease affecting the 'commercially viable period'

Commercial debt forgiveness - whether accrued interest on a loan is a separate debt

Non Commercial Losses: Assessable income test - reasonable estimate

Non Commercial Losses: forestry - business not being carried on

Capital gains tax: demergers - companies which only own shares in other companies

Capital gains tax: demergers - assets which cannot be demerged

Assessability of allowance received by an Australian resident working in Kiribati

CGT: Capital proceeds payable by instalments - not all received - no reduction of capital proceeds received

CGT: Capital proceeds payable by instalments - non-receipt rule

CGT: Capital proceeds payable by instalments - total amount receivable included as capital proceeds

CGT: Capital proceeds payable by instalments - not all received - application of CGT event C2

Capital gains tax: demerger relief - two original interests - different acquisition times

Commercial debt forgiveness: trade debt forgiven

Capital gains tax: demerger relief - more than two original interests - different acquisition times

Capital gains tax: demerger relief - more than two parcels of original interests - different acquisition times

Capital gains tax: demerger relief - cost base of new shares - indexation

Group company loss transfer - company not in existence, dormant company.

Capital gains tax: trust to company rollover - CGT event J4 - company.

Capital Gains Tax: trust to company roll over - CGT event J4 - shareholder