ITAA 1997 s 109

Income tax: capital gains: if a CGT asset is transferred by one spouse to another because of a court order under the Family Law Act 1975, when is the asset acquired under Division 109 of the Income Tax Assessment Act 1997 by the transferee?

Income tax: consolidation: capital gains: for the purposes of the capital gains tax provisions in Parts 3-1 and 3-3 of the Income Tax Assessment Act 1997 , is the head company of a consolidated group taken to have acquired an asset, which a subsidiary member brings to the group, at the same time that the subsidiary member acquired it?

Income tax: conversion of shares and variation in rights: Golden Circle Limited

Income tax: employee share scheme - Non-Executive Directors Share Plan: NRMA Insurance Group Limited

Income tax: Sydney Airport Trust 2 - interposing a new head company

Income tax: Stockland Group - Capital Reallocation

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

Capital Gains Tax: Date of acquisition of shares - exercise of options acquired under employee share schemes

Capital gains tax: acquisition of asset: adverse possession

Capital Gains Tax: consequences of barring estate tail

Consolidation: the exit history rule and time of acquisition of an asset

Franking Credits: CGT roll-over relief and its interaction with the date of acquisition for imputation purposes - qualified person - family trust election

Income tax: capital gains: if a CGT asset acquired on or after 20 September 1985 is transferred by one spouse to another because of a court order under the Family Law Act 1975, when is the asset acquired under Division 109 of the Income Tax Assessment Act 1997 by the transferee?

Capital gains tax: C&W Optus (Optus) - SingTel takeover: acquisition date of SingTel shares where Optus shares were compulsorily acquired

Capital gains tax: Water rights - share and extraction components of access licence - separate CGT assets