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

Capital gains tax: trust to company rollover - trust ceasing to exist

Trust loss provisions: Family Trust Election (FTE) - family control test - transitional provisions

Consolidation: chosen transitional entity - with owned losses - adjustment to allocation of allocable cost amount

Commercial debt forgiveness: meaning of 'debt' - purchase of plant

Consolidation: chosen transitional entity - CGT event L1

Employee share scheme - commissioner's discretion - valuation of shares

Capital gains tax: CGT discount - public trading trust

Deductions: Self Education Expenses - life coaching program

Consolidation - voluntary deregistration subsidiary

CGT small business concessions: active asset - holiday apartments

CGT small business concessions: active assets - commercial rental properties

CGT small business concessions: active asset - boarding house

CGT small business concessions: retirement exemption - retirement

Company losses: test time for same business test when a company has more than one majority change of ownership

Commercial Debt Forgiveness - trading stock - application of assessable income exclusion

Research and Development Tax Offset: Exempt entities and affiliates with at least 25% of the voting rights or rights to distribution of income or capital in the company

Superannuation: Undeducted Purchase Price (UPP) - Foreign pension - lifetime pension commencing prior to 1 July 1983.

Foreign Investment Funds: interest in FIF where taxpayer redeems all of its shares in the FIF on the last day of the income year and acquires shares in the same FIF at the beginning of the next income year

Income Tax: trading stock - surrender of land to State for boundary redescription