Capital Allowances: business related costs - settlement payment - in relation to your business

Deductions: interest expense on a loan to acquire options

Employee Share Scheme: assessability to an employer of the option exercise price paid by an employee

Capital Allowances: business related costs - when eligibility for deduction is established

Capital Allowances: legal expenses incurred after taxpayer starts to hold depreciating assets - second element of cost

Foreign Income Tax Offset: New Zealand government superannuation pension

Share capital tainting

Dividends: non-share dividends and interest - superannuation fund for foreign residents - withholding tax

Non-assessable and Non-exempt Income - Dividends: non-share dividends and interest of a superannuation fund for foreign residents

Dividends: non-share dividends and interest - foreign superannuation fund - withholding tax

Consolidation: eligibility to be a subsidiary member of a consolidated group - residence and the single entity rule

Immediate annuity as defined in subsection 995-1(1) of the Income Tax Assessment Act 1997

Capital Allowances: tax break - investment commitment time - depreciating asset subject to hire purchase agreement

Life Assurance Company: calculation of passive income - ceases to carry on life assurance business before the end of the statutory accounting period

Capital Allowances: business related costs - undivided amount of capital expenditure - several discrete matters - dissection of amount

Capital Allowances: business related costs - amount incurred indifferently - most relevant business

Employee Share Scheme: rights to acquire shares at a future time authorised by shareholders

Capital Gains Tax: trust split - appointing a new trustee - CGT event E1

Share Capital Tainting: option premium for the purposes of section 197-25 of the Income Tax Assessment Act 1997

Capital Gains Tax: temporary residents - temporary resident acting in a trustee capacity