ITAA 1997 s 102-5(1)

Superannuation reform: transitional CGT relief for complying superannuation funds and pooled superannuation trusts

Base rate entities and base rate entity passive income

Base rate entities and base rate entity passive income

Income tax: consolidation: under subitem 50(5) of Part 4 of Schedule 3 to the Tax Laws Amendment (2012 Measures No.2) Act 2012, does the original 2002 law only apply to the particulars that form part of a head company's assessment for an income year in respect of a joining entity if the latest notice of assessment for that income year, which relates to subsection 701-55(6) of the original 2002 law in respect of that joining entity, is served on the head company before 12 May 2010?

Capital gains tax - capital loss - beneficiary wanting to claim loss made by discretionary trust

CGT: Bankruptcy - prior year net capital losses disregarded

CGT: Bankruptcy - current year capital losses not disregarded

Capital gains tax: anti-overlap provisions - effect of CGT discount in working out a net capital gain

Net exempt income - 'CGT concession amount' of a discount capital gain

Capital gains tax: CGT concession amount of discount capital gain - net exempt income

Capital gains tax: CGT event E4 - transfer of property