ITAA 1997 s 104-25(3)

Utmost Executive Investment Account

St. James's Place International Investment Plan II

St. James's Place International Investment Bond and International Investment Account

Swiss Life (Singapore) Pte. Ltd. Alpha Plus Variable Universal Life

Zurich Life Insurance (Hong Kong) Limited - Matterhorn life insurance policy

St. James's Place Fund Administration Bond and Portfolio Administration Bond

Utmost Executive Investment Bond

Utmost Silk Life Plan - Singapore

Friends Provident International - Global Portfolio - Collective Investments

Swiss Life (Singapore) Pte. Ltd. - Life Asset Portfolio Universal Asia

RL360 Insurance Company Limited - Personal Investment Management Service

Challenger Life Company Limited - CarePlus

Heng An Standard Life (Asia) Limited - OneFuture

Utmost International Isle of Man Limited - Executive Investment Account

Variable Universal Life Assurance Policy - Advantage International Life Bermuda Limited and Advantage Life Assurance I.I.

Deductions and expenses: Bad Debt (Loan by beneficiary to trust)

Sale of Company via Share Cancellation

Capital gains tax: reduced cost base - bad debt deducted

Capital gains tax: cost base - legal fees incurred in winding up a company

Self Managed Superannuation Funds: exchange traded options - tax treatment of premiums payable