ITAA 1997 s 109-5(2)

Capital gains tax: disposal or creation of assets by partners to a wholly-owned company

Capital gains tax: goodwill of acquired business - time of coalescence

Income tax: consolidation: capital gains: do the core consolidation rules in Division 701 of the Income Tax Assessment Act 1997 modify the effect of the CGT contract rules if an entity contracts to buy or sell a CGT asset and the contract settles after the entity becomes, or ceases to be, a member of a consolidated group?

Income tax: capital gains tax: consequences of creating, and dealing in, life and remainder interests in property

Income tax: consolidation: capital gains: which entity acquires a CGT asset, and when, if a contract to acquire the asset is entered into by an entity before it joins a consolidated group as a subsidiary member and the contract settles after joining?

Income tax: consolidation: capital gains: which entity acquires a CGT asset, and when, if a contract to acquire the asset is entered into by a subsidiary member of a consolidated group and the contract settles after the subsidiary has left the group?

Income tax: consolidation: capital gains: do the core consolidation rules in Division 701 of the Income Tax Assessment Act 1997 modify the effect of the CGT contract rules if an entity contracts to sell or buy a CGT asset and the contract settles after the entity becomes, or ceases to be, a member of a consolidated group?

Capital gains: where a pre-CGT lease is renewed post-CGT, what is the time of acquisition of the new lease?

Income tax: Capital gains tax - cost base of asset to which a beneficiary becomes absolutely entitled

CGT: non-resident becomes resident - assets in respect of which choice was made to treat as having the necessary connection with Australia

CGT: non-resident becomes resident - assets that do not have the necessary connection with Australia

Capital Gains Tax: Disposal of interest in an 'off the plan' purchase contract

Capital gains tax: property held on trust - absolute entitlement - pre-CGT asset

Capital Gains Tax: discount capital gain - lease surrender receipt by lessor