ITAA 1997 s 104-25

Allianz Guaranteed Income for Life

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

Sale of Company via Share Cancellation

Capital gains tax: capital losses: rights in relation to non-resident company

Capital gains tax: capital losses: shares in non-resident company

Capital gains tax - creation of contractual rights where a club acquires the assets and liabilities of another club (in liquidation)

Income or capital - payment on termination of an agreement to provide services

Capital gains tax: reduced cost base - bad debt deducted

Capital gains tax: CGT event C2 - debtor bankrupted

Deferred capital loss or deduction: ceases to exist - relevant CGT asset (an option) is exercised - new event

Deferred capital loss or deduction: ceases to exist - relevant CGT asset (convertible note) is converted - new event

Deferred capital loss or deduction: ceases to exist - relevant (intangible) CGT asset discharged - new event

Deferred capital loss or deduction: ceases to exist - relevant (intangible) CGT asset released - new event

Deferred capital loss or deduction: ceases to exist - relevant (intangible) CGT asset cancelled - new event

Deferred capital loss or deduction: ceases to exist - relevant (intangible) CGT asset redeemed - new event

Deferred capital loss or deduction: ceases to exist - relevant (intangible) CGT asset abandoned - new event

Deferred capital loss or deduction: ceases to exist - relevant (intangible) CGT asset forfeited - new event

Deferred capital loss or deduction: ceases to exist - relevant (intangible) CGT asset surrendered - new event

Deferred capital loss or deduction: ceases to exist - relevant (intangible) CGT asset expired - new event

Deferred capital loss or deduction: ceases to exist - relevant (intangible) CGT asset satisfied - new event