ITAA 1997 s 104-160

Income tax: consolidation: capital gains: does the single entity rule in section 701-1 of the Income Tax Assessment Act 1997 affect the application of CGT event I1 in section 104-160 if a company which is a subsidiary member of a consolidated group stops being an Australian resident?

Income tax: demerger of Iron Road Limited by Adelaide Resources Limited

Income tax: Allco Equity Partners Limited: proposed return of capital

Income tax: demerger of ImmuneTX Limited by Equatorial Coal Limited

Income tax: return of capital: Babcock and Brown Capital Limited

Income tax: demerger of Teranga Gold Corporation Limited by Mineral Deposits Limited

Capital Gains Tax: CGT event I1: Short term residency exception