ITAA 1997 s 108-5

Foreign resident capital gains withholding regime: options

Income tax: capital gains: if a CGT asset is owned by partners in partnership, how do the replacement asset tests in Subdivision 124-B of the Income Tax Assessment Act 1997 apply?

Income tax: capital gains: is Australian currency a CGT asset under section 108-5 of the Income Tax Assessment Act 1997 (ITAA 1997) if it is used as legal tender to facilitate a transaction?

Income tax: consolidation: for the purposes of working out step 1 of a consolidated group's exit allocable cost amount in the leaving entity under section 711-25 of the Income Tax Assessment Act 1997 , is the terminating value for a CGT asset determined under Division 110 for assets that have their tax cost set under subsection 701-10(4)?

Income tax: capital gains: does CGT event C2 happen as a result of the satisfaction of an investor's rights under a Deferred Purchase Agreement warrant, an investment product offered by financial institutions, by the delivery of the Delivery Assets?

Compendium

Income tax: in what circumstances is a bank account of a complying superannuation fund a segregated current pension asset under section 295-385 of the Income Tax Assessment Act 1997 ?

Income tax: payments received under the National Redress Scheme for Institutional Child Sexual Abuse Act 2018

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

Income tax: tax consequences of financial contracts for differences

Income tax: retail premiums paid to shareholders where share entitlements are not taken up or are not available

Compendium

Income tax: Investment in the Wattle Group

Income tax: Listed investment companies: LIC capital gain: proposed disposal of investment portfolio of CMG CH China Investments Limited

Income tax: CVC Sustainable Investments Limited - proposed return of capital and stapling arrangement

Income tax: capital gains: mandatorily converting preference shares: St.George Bank Limited

Income tax: Telstra Corporation Limited Tranche 3 Instalment Receipts

Income tax: stapling of units in Australian Pipeline Trust with the units in Australian Pipeline Trust Investment Trust

Income tax: treatment of payments received by members of the Tobacco Co operative of Victoria Limited for the termination of Grower's Agreements

Income tax: capital gains: Converting Preference Shares: St. George Bank Limited