Group company loss transfers - non-resident company with a permanent establishment

Company losses: continuity of ownership test - shareholding change by order of the Family Court

Company losses: company deregistration - incorporation of a new company

Consolidation - liquidation of a head company

Commercial Debt Forgiveness - debt relating to exempt income

Consolidation - depreciating assets

Consolidation - trading stock

CGT small business retirement exemption: whether amount paid is 'unreasonable'

CGT small business relief: maximum net asset value test - 'just before' the time of the CGT event

CGT small business relief: maximum net asset value test - 'just before' the CGT event - immediately before

CGT small business concessions: controlling individual - different share classes

CGT small business concessions: active asset test - sale of former business premises - 'just before' the CGT event

CGT small business concessions - retirement exemption - requirement to make ETP requires termination of employment

Capital gains tax: small business 50% reduction - trustee assessed under section 99A of the Income Tax Assessment Act 1936

Offshore Banking Unit: Investment advice on behalf of a foreign permanent establishment of an Australian resident

Thin Capitalisation: loans from resident company to non-resident associate company

Deductible gift recipient: meaning of 'the Commonwealth'

Interest free loan to private company repayable if shareholding is sold or the company is sold: application of the debt-equity interest provisions

Capital Allowances: Division 42 - use of effective life former owner was using where 'same user' rule applies

Capital Allowances: Division 40 - use of effective life former holder was using where 'same user' rule applies