Capital Gains Tax: portfolio transfer of general insurance liabilities - acquisition of asset by transferor as against transferee

Portfolio transfer of general insurance liabilities: amount received by taxpayer to assume outstanding claims liability of a general insurance company

Portfolio transfer of general insurance liabilities: value of outstanding claims liability of a general insurance company that assumes liabilities under a portfolio transfer

Portfolio transfer of general insurance liabilities: deduction for payment of claims in respect of assumed outstanding claims liabilities

Portfolio transfer of general insurance liabilities: amount received by taxpayer to assume unearned premium liability of a general insurance company

Portfolio transfer of general insurance liabilities: deduction for amount paid by taxpayer in respect of deferred acquisition costs of a general insurance company

Portfolio transfer of general insurance liabilities: value of unearned premium reserve of a general insurance company that assumes liabilities under a portfolio transfer

Portfolio transfer of general insurance liabilities: apportionable issue costs of a general insurance company that assumes unearned premium liabilities under a portfolio transfer

Portfolio transfer of general insurance liabilities: deduction to taxpayer for consideration paid in respect of reinsurance recoveries under cancelled reinsurance contract

Portfolio transfer of general insurance liabilities: deduction for refund of reinsurance premiums under cancelled reinsurance contract

Capital Allowances: termination value - reasonable attribution of undissected amount

Portfolio transfer of general insurance liabilities: receipt of refund of exchange commissions in respect of cancelled reinsurance contract

Assessability of income derived by a US entity - permanent establishment

Capital Works: calculation of deduction - number of days used - leap year

Rental property: body corporate levies - special contribution levied for capital expenditure

Rental property: body corporate levies - administration fund or general purpose sinking fund

Exempt benefits: small business car parking - the sum of the employer's ordinary income and statutory income

Capital Gains Tax: consequences of barring estate tail

Assessability of payments made by a government authority under a capital support fund

Capital Allowances: hold - leased depreciating assets - attached to land