ITAA 1997 s 104-25

Capital gains tax: Financial services reform regime - rights rollover - same owner

Capital gains tax: Financial services reform regime - old licence rollover - new owner

Capital gains tax: Financial services reform regime - qualified licence rollover - new owner

Capital gains tax: Financial services reform regime - rights rollover - new owner

Capital gains tax: fourth element of cost base and reduced cost base - costs incurred for the removal of restrictive covenants

Capital gains tax: Financial services reform regime - old licence rollover - new owner - company not wholly owned by original owner

Capital gains tax: Financial services reform regime - old licence rollover - same owner - rollover not chosen

Capital gains tax: Financial services reform regime - old licence rollover - new owner - discretionary trust

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