ITAA 1997 s 102-5

Income tax: meaning of 'income of the trust estate' in Division 6 of Part III of the Income Tax Assessment Act 1936 and related provisions

Assessability of capital gain derived by non-resident from sale of real property situated in Australia

Capital gains tax: Australian resident - disposal of residential property in Singapore

Assessability of a capital gain derived by a non-resident from the disposal of shares in an Australian public company which do not have the necessary connection with Australia

Assessability of capital gain on sale of a property from the Netherlands

Capital Gains Tax: beneficiary's share of trust net income includes trust capital gain - deduction for beneficiary's contribution to a complying superannuation fund

Amendment of assessments: time limits for amending assessments where Regulation 20 of the Income Tax Regulations 1936 applies and the matters for which assessments may be amended

Discharge of debt arising from the provision of services - changing from cash to accruals accounting

Income tax: capital gains: how is a distribution of the 'exempt' component of a capital gain attributable to goodwill treated for the purposes of:(a) section 47 of the Income Tax Assessment Act 1936 ('the 1936 Act'); and (b) the capital gains provisions; when a company's business ends and the capital gain is distributed to shareholders by a liquidator in the course of winding up the company?

Income tax: for the purposes of paragraph 97(1)(a) of the Income Tax Assessment Act 1936 (ITAA 1936) is a beneficiary's share of net income worked out by reference to the proportion of the income of the trust estate to which the beneficiary is presently entitled?

Income tax: employee remuneration trusts

Assessability of a capital gain from property sold in Spain - foreign tax credits

Income Tax: Capital Gains Tax: transferring an individual's capital loss to a wholly-owned company

Assessability of compensation payment received for pain, suffering and medical expenses as a result of personal wrong, injury or illness

Legal expenses and CGT

Transfer of tax loss: written agreement - change to the amount of ordinary income

CGT: Compensation payments arising from the occupation of France during World War II

Group company loss transfers: transfer of net capital loss and tax loss to offset 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