ITAA 1997 s 108-5

Income tax: scrip for scrip roll-over: acquisition of units in Centuria Urban REIT by Centuria Metropolitan REIT

Income tax: Scrip for scrip roll-over -Charter Hall Long WALE REIT Simplification

Income tax: Grower Shares - conversion of Namoi Cotton Co-operative to a company registered under the Corporations Act 2001 by way of variation

Income tax: Namoi Capital Stock - conversion of Namoi Cotton Co-operative to a company registered under the Corporations Act 2001 by way of variation

Income tax: Australian Government Bond holders electing to exchange bonds for CHESS Depository Interests (CDIs)

Multiple entry consolidated groups avoiding capital gains tax through the transfer of assets to an eligible tier-1 company prior to divestment

Income tax: capital gains: meaning of the words 'absolutely entitled to a CGT asset as against the trustee of a trust' as used in Parts 3-1 and 3-3 of the Income Tax Assessment Act 1997

CGT: Main Residence - apportioning cost base of land in excess of 2 hectares

Depreciating Asset - Marine Park Permit

CGT small business concessions: maximum net asset value test - Australian currency

Capital gains tax: CGT event C2 - debtor bankrupted

Capital Gains Tax: foreign exchange gains or losses

CGT: Capital proceeds payable by instalments - not all received - application of CGT event C2

Capital gains tax: Demergers - option holders

Assessability of capital gain derived by non-resident from sale of real property situated in Australia

Capital gains tax: cost base - legal fees incurred in winding up a company

Capital Gains Tax: CGT event C1 - loss of an asset - ostriches - company deregistered

Capital gains tax: early loan repayment benefit - separate asset

Capital Gains Tax: CGT event H2 - premium rebate

Capital allowances: business related costs - limitation to deduction - taken into account for capital gains tax (CGT) purposes.