ITAA 1997 s 108-5(1)(b)

Income tax: consolidation: retained cost base assets consisting of Australian currency or a right to receive a specified amount of such currency

Income tax: is Bitcoin a CGT asset for the purposes of subsection 108-5(1) of the Income Tax Assessment Act 1997 (ITAA 1997)?

Income tax: consolidation: retained cost base assets consisting of Australian currency or right to receive a specified amount of such currency

Compensation: surrender of a right to seek compensation

CGT: Compensation payments arising from the occupation of France during World War II

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