ITAA 1997 s 110-25(5)

Income tax: Stockland Group - Capital Reallocation

Income tax: Lend Lease Corporation Limited Capital Reallocation

Income tax: AMP Capital Community Infrastructure Fund - capital reallocation

Income tax: Special Dividend, rebalancing of stapled security structure: 360 Capital Group Limited

Income tax: Dexus Funds Management Limited Capital Reallocation

Capital Gains Tax - Cost Base -apportionment of costs to sale of blocks 'off the plan' in a previous income year.

Capital gains tax: deceased estate - cost base of CGT asset - fourth element

Capital Gains Tax: cost base: fourth element of cost base

Income tax: capital gains: if expenditure incurred to increase an asset's value is reflected in that value at the time a CGT event happens to the asset, is this sufficient to satisfy the requirement in the fourth element of cost base and reduced cost base (subsections 110-25(5) and 110-55(2) of the Income Tax Assessment Act 1997 ('ITAA 1997')) that the expenditure be reflected in the 'state' or 'nature' of the asset at the time of the CGT event?

Income tax: capital gains: a building acquired pre-CGT is relocated to land acquired post-CGT - can the relocation costs be included in the cost base of the post-CGT land?

Capital Gains tax: Cost base: fourth element of cost base

Capital gains tax: cost base - fourth element: demolition expenses

Capital gains tax: cost base - UK inheritance tax

Capital gains tax: cost base - fourth element - subdivision costs

Capital Gains Tax: marriage breakdown rollover - cost base - payment made for increase in value of CGT asset

Capital gains tax: cost base - costs of hiring furniture and ornaments

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

Capital gains tax: cost base: travel and accommodation costs relating to initial repairs

Capital Gains Tax: cost base - UK inheritance tax

Capital gains tax: first home owners grant - cost base