ITAA 1997 s 1-3

Income tax: the cost basis of valuing trading stock for taxpayers in the retail and wholesale industries

Income tax: capital gains: when a dividend will be included in the capital proceeds from a disposal of shares that happens under a contract or a scheme of arrangement

Income tax: capital gains: meaning of the words 'absolutely entitled to a CGT asset as against the trustee of a trust' as used in Parts 3-1 and 3-3 of the Income Tax Assessment Act 1997

Company loss transfers: loss year and deduction year the same - application of Division 165 to income company

Capital gains tax: split assets - discretionary trusts

Group company loss transfer: income company must be resident throughout the deduction year

Capital Gains Tax: main residence exemption - testamentary trust - CGT event brought about by individual to whom ownership interest passed

Company tax loss: whether the Commissioner can be prevented from disallowing any part of a tax loss following an injection of income

Income tax: the cost basis of valuing trading stock for taxpayers in the retail and wholesale industries

Income tax: capital gains tax: consequences of creating, and dealing in, life and remainder interests in property

Income tax: capital gains: when a dividend will be included in the capital proceeds from a disposal of shares that happens under a contract or a Scheme of Arrangement

Income tax: in what circumstances is an asset of a complying superannuation fund a segregated current pension asset under section 295-385 of the Income Tax Assessment Act 1997?

CGT - trusts - non assessable distributions - reduced cost base

Main residence exemption

Capital gains tax: main residence exemption - residence owned by family trust

CGT - shares - capital reductions - reduced cost base

Capital Gains Tax: transferor not a party to contract - time of CGT event A1

Capital gains tax: marriage breakdown roll-over - transfer to legal personal representative

Income Tax: anti detriment payments paid by a complying superannuation fund to a trustee of a deceased estate