Capital Allowances: effect of certain GST decreasing adjustments on depreciating assets

Capital Allowances: balancing adjustment event - end of non-novated luxury car lease term

Capital Allowances: balancing adjustment event - early termination of non-novated luxury car lease

Capital Allowances: hold - assets attached to land by lessee

Capital Allowances: balancing adjustment event - early termination of novated luxury car lease arrangement

Offshore Banking Unit: Apportioning trust management fees from portfolio investment activity

Capital Allowances: balancing adjustment event - novation of luxury car lease following termination of earlier novation

Capital Allowances: balancing adjustment event - end of novated luxury car lease arrangement

Capital Allowances: balancing adjustment event - acquisition of car by employee at end of novated luxury car lease arrangement

Administration: Requirement to issue private ruling - application of 14ZAN(j)(ii)

Commercial debt forgiveness - no consideration paid or given in respect of the forgiveness of a non-moneylending debt

Capital Allowances: cost to find a depreciating asset - first element of cost

Capital gains tax - making a choice under CGT Event I1 - choice to disregard gain or loss

Income bond and life insurance policy: date of commencement of risk

Direct value shifting - exclusions

Capital gains tax: transfer of partnership assets to wholly-owned company - calculation of number of pre-CGT and post-CGT shares

Capital works: apartment buildings: short-term accommodation for travellers

Capital gains tax: main residence exemption: extension of exemption for dwelling acquired from a deceased estate

Capital gains tax: cost base - travel costs relating to acquisition of property

Capital gains tax: cost base - non income producing property - travel expenses - third element of cost base