ITAA 1997 s 108-5

CGT Small Business Concessions: maximum net asset value test - assets used solely for personal use and enjoyment - personal bank account

CGT Small Business Concessions: maximum net asset value test - assets used solely for personal use and enjoyment - vacant land

Discharge of debt arising from the provision of services - changing from cash to accruals accounting

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: 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 Subdivision 110-A 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?

Income tax and capital gains tax: tax consequences of financial contracts for differences

Income tax: goodwill: identification and tax cost setting for the purposes of Part 3-90 of the Income Tax Assessment Act 1997

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

Income tax: functional currency - when is an amount not in the 'applicable functional currency'?

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

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

Income tax: consolidation: capital gains and losses: does a capital gain arise under CGT event C2 when the amount received in payment of a foreign currency denominated trade receivable exceeds its tax cost setting amount?

Income tax: consolidation: can the head company of a consolidated group claim a deduction, under section 8-1 or section 25-95 of the Income Tax Assessment Act 1997, for the tax cost setting amount of partly performed work which has not yet given rise to a recoverable debt?

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

CGT Small Business Concessions - meaning of 'active asset'

Capital gains tax - CGT asset - part of an asset.

Capital gains tax: CGT event H2: ex-gratia lump sum payment

Capital gains tax: Small business roll-over - car as a replacement asset

Capital gain - sale of pre-capital gains tax (CGT) shares