ITAA 1997 s 104-25(3)

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

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

Income tax: retail premiums paid to shareholders where share entitlements are not taken up or are not available

CGT: Options: effect of expiry

Capital gains tax: shares - non assessable payment

Capital Gains Tax: trust to company rollover - capital loss made by unit trust on expiry of a lease during the trust restructuring period

Capital gains tax: CGT event C2 - surrender of life interest

Capital gains tax: CGT event C2 - ending of contractual rights

Capital gains tax: CGT event C2 - compensation payments arising from the occupation of France during World War II

Capital Gains Tax: debt arising from the provision of services - whether same amount can be both ordinary income and a capital gain