ITAA 1997 s 104-35

Income tax: consolidation: capital gains: does a CGT event happen to the head company of a consolidated group if a debt is created within the consolidated group and subsequently transferred to a third party?

Income tax: capital gains: are input tax credits excluded from a CGT asset's cost base and reduced cost base worked out under sections 110-25 and 110-55 of the Income Tax Assessment Act 1997 and from other equivalent amounts used in working out a capital gain or loss?

Income tax: consolidation and capital gains tax: Does CGT event A1 in section 104-10 of the Income Tax Assessment Act 1997 happen to the head company of a consolidated group when a subsidiary member transfers a licence, granted to it by another member, to a non-group entity for no capital proceeds?

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

CGT - Creation of contractual rights for the acquisition of a CGT asset

Capital Gains Tax: compensation payment received for cessation of allowance

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

Capital Gains Tax: CGT event D1 - lifetime right to reside in dwelling

Capital gains tax: acquisition of right to sell leased plant - whether deemed capital proceeds received

Capital gains tax: 'GP Links' Amalgamation Incentive Payments

Capital gains tax: CGT event - creation of a carbon sequestration right

CGT small business concessions: active asset test - carbon sequestration right granted by landowner