Capital gains tax small business retirement exemption: deceased estate - choice by executor

Capital Works: your area - assignee of that lessee's lease

Capital Allowances: hire purchase agreement - cost of the acquisition of the property

Consolidation: pre-joining history and TOFA balancing adjustment

Consolidation: inherited TOFA transitional balancing adjustment and cessation of financial arrangement

Consolidation: allocable cost amount and the TOFA transitional balancing adjustment

Assessments for the 2003-04 and earlier nil years: effect of transfer pricing determination on the period within which an original assessment can be made

Employee Share Scheme: value of right where exercise price of right can not be determined

Capital Gains Tax: cost base: fourth element of cost base

Complying Superannuation Fund: roll-over superannuation benefit treated as assessable income when applying deduction provisions - meaning of contribution

Superannuation lump sum paid from a foreign superannuation fund to an Australian resident where an annuity may be paid subsequently: applying section 305-75 of the ITAA 1997

Superannuation lump sum paid from a foreign superannuation fund to an Australian resident at the same time as an annuity commenced: applying section 305-75 of the ITAA 1997

Research and Development: building expenditure

Part IVA: multiple entry consolidated group - cancel tax benefit

Assessments for the 2003-04 and earlier nil years: nil liability return for the 2003-04 income year: limited period for making an original assessment for a nil year: taxpayer consented to extending the limited amendment periods for the 2003-04 and later relevant income years

Self Managed Superannuation Fund: in-house assets - additional investment in a related trust - trust borrowings outstanding at 28 June 2000 not increased and were discharged prior to additional investment

Self Managed Superannuation Fund: in-house assets - additional investment in a related trust - trust borrowings at 28 June 2000 increased and discharged prior to additional investment in the related trust

Supplies of things being used in an enterprise that are not necessary for the continued operation of that enterprise, and which do not form part of the 'supply of a going concern'

Goods and Services Tax and Division 81 of the A New Tax System (Goods and Services Tax) Act 1999: registration of a community plan, deposited plan or strata plan

CGT Roll-Over Relief: same wholly-owned group