ITAA 1997 s 116-30

Income tax: capital gains: what are the capital gains tax consequences for a beneficiary of a discretionary trust who renounces their interest in the trust?

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: consolidation: capital gains: can membership interests in a subsidiary member of a consolidated group be recognised for the purpose of applying the market value substitution rule in section 116-30 of the Income Tax Assessment Act 1997 if CGT event A1 happens to the group's head company when a contract is entered into to dispose of the interests?

Compendium

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

Income tax: Westpac Banking Corporation Employee (Share) Performance Plan

Income tax: Westpac Banking Corporation Employee (Deferral) Share Plan

Income tax: Qantas Deferred Share Plan - 2002 Performance Bonus Plan Rules

Income tax: Qantas Deferred Share Plan - 2003/04 Performance Rights Plan Rules

Income tax: Westpac Banking Corporation Restricted Share Plan

Income tax: Shell Group - Employee Performance Share Plan

Income tax: Qantas Deferred Share Plan - 2004/05 Performance Rights

Income tax: Qantas Deferred Share Plan - 2005 Performance Rights

Income tax: Selective Capital Reduction: Avatar Industries Limited

Income tax: BT Investment Management Limited - Employee Equity Plan

Income tax: Selective Capital Reduction: Orica Limited

Income tax: Selective Capital Reduction: CITIC Australia Trading Limited

Income tax: New Hope Corporation Limited - Deferred Employee Share Plan

Income tax: scrip for scrip: exchange of HeartWare Limited shares, options or performance rights for equivalent HeartWare International Inc securities

Income tax: NSW Department of Environment, Climate Change and Water - Biodiversity Banking and Offsets Scheme