ITAA 1997 s 104-5

Superannuation reform: transitional CGT relief for complying superannuation funds and pooled superannuation trusts

Income tax: application of Part IVA of the Income Tax Assessment Act 1936 to 'wash sale' arrangements

CGT small business relief: maximum net asset value test - 'just before' the time of the CGT event

Income Tax: tax treatment of losses realised by a complying SMSF on disposal of shares

Income tax: capital gains: does the redenomination of a financial arrangement to the Euro constitute:(a) the derivation of assessable income or the incurrence of an allowable deduction; (b) the realisation of a currency exchange gain or loss for the purposes of Division 3B of Part III of the Income Tax Assessment Act 1936; or (c) a CGT event?

Income tax: application of Part IVA of the Income Tax Assessment Act 1936 to 'wash sale' arrangements

Deductibility of expenses associated with disposal of main residence

Exempt income - surrender of a sickness insurance policy

Capital gains tax - capital loss - beneficiary wanting to claim loss made by discretionary trust