ITAA 1997 s 110

Income tax: capital gains: if marriage breakdown roll-over applies to a transfer of a CGT asset between spouses, what expenses of the transferor become the first element of the transferee's cost base of the asset under paragraph 126-5(5)(a) of the Income Tax Assessment Act 1997?

Income tax: capital gains: if section 126-15 of the Income Tax Assessment Act 1997 applies to a CGT event that has happened involving a company or a trustee, can expenses incurred by the spouse to the marriage breakdown who is not the transferee form part of the cost base of a CGT asset?

Income tax: what do the words 'can deduct' mean in the context of those provisions in Division 110 of the Income Tax Assessment Act 1997 which reduce the cost base or reduced cost base of a CGT asset by amounts you 'have deducted or can deduct', and is there a fixed point in time when this must be determined?

Income tax: Thales SA 'World Classic 2002' Employee Share Offer

Income tax: Thales SA 'World Leverage 2002' Employee Share Offer

Income tax: AXA SA 2001 Leveraged Plan Share Offer for Australian employees

Income tax: AXA SA 2002 Leveraged Plan Share Offer for Australian employees

Income tax: proposed return of capital: Centennial Coal Company Limited

Income tax: AMP Limited - proposed return of capital to shareholders

Income tax: return of capital: Globe International Limited

Income tax: return of capital: Central Glass Pty Ltd

Income tax: CDS Technologies Limited - return of capital to shareholders

Income tax: return of capital: Ramelius Resources Limited

Income tax: proposed return of capital: Austar United Communications Limited

Income tax: proposed return of capital: Hostworks Group Limited

Income tax: return of capital: Deep Sea Fisheries Limited

Income tax: proposed return of capital: Globe International Limited

Income tax: return of capital: Multiplex Acumen Vale Syndicate Limited

Income tax: proposed Equity Return: MYOB Limited

Income tax: demerger of Autogen Research Pty Ltd by ChemGenex Pharmaceuticals Ltd