ITAA 1997 s 110-25(1)

Income tax: consolidation: capital gains: does section 104-10 (CGT event A1) of the Income Tax Assessment Act 1997 apply to the head company of a consolidated group where an option granted within the consolidated group is later transferred to a non-group entity?

Income tax: consolidation and capital gains tax: does section 104-10 (CGT event A1) of the Income Tax Assessment Act 1997 apply to the head company of a consolidated group where a licence granted within the consolidated group is later transferred to a non-group entity for no capital proceeds?

Income tax: Listed investment companies: LIC capital gain: proposed disposal of investment portfolio of CMG CH China Investments Limited

Income tax: proposed return of capital: APGF Property Syndicate No. 7

Capital gains tax: incidental costs forming part of the cost base

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

Capital gains tax: fourth element of cost base and reduced cost base - costs incurred for the removal of restrictive covenants