ITAA 1936 s 82KZME and 82KZMF

UBS Structured Option and Loan Facility

National Australia Bank Tailored Equity Solutions Facility

Morgan Stanley Option and Loan Facility

Tax consequences of investing in the Anadara Deferred Purchase Agreement

C2 Gateway Deferred Purchase Agreement

Bell Geared Equities Investment

Instreet Structured Investment Pty Ltd - Instreet Masti

Timing of deductions for prepaid interest on money borrowed to acquire instalment warrants over stapled securities

Income tax: does a taxpayer in a passive investment have day to day control over the operation of an agreement for the purposes of paragraph 82KZME(3)(b) of the Income Tax Assessment Act 1936?

Income tax: does failure to plant all the trees intended to be established under a forestry managed investment scheme covered by Division 394 of the Income Tax Assessment Act 1997 mean that no deduction is allowable under Division 394 in respect of a participant's initial contribution to the scheme?

Income tax: will a deduction remain allowable under subsection 394-10(1) of the Income Tax Assessment Act 1997 where a CGT event happens in relation to a participant's forestry interest in a forestry managed investment scheme within 4 years after the end of the income year in which the participant first pays an amount under the scheme (subsection 394-10(5) of that Act)?