ITAA 1997 s 116-30(1)

Compendium

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

Income tax: Telstra Corporation Limited Tranche 3 Instalment Receipts

Income tax: BT Investment Management Limited - Employee Equity Plan

Income tax: Victorian Department of Sustainability and Environment - Bushbroker Scheme (Method 1)

Income tax: expiry of sub-leases: RQYS Nominees Pty Limited as trustee for the RQYS New Marina Trust

Capital gains tax: amalgamation of controlled foreign companies - cancellation of shares - capital proceeds for CGT event C2

Income tax: capital gains tax: will the Commissioner accept that the shares in a 'no goodwill' incorporated professional practice have a market value of nil when considering the application of subsection 116-30(1) of the Income Tax Assessment Act 1997 to an admission or exit of a practitioner-shareholder from the practice for no consideration?

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

Income tax: capital gains tax: if a share in a 'no goodwill' incorporated professional practice is disposed of for no consideration, will the Commissioner accept, for the purposes of calculating the market value of the share upon a possible application of subsection 116-30(1) of the Income Tax Assessment Act 1997 that the goodwill of the company can be taken to have no value?

Capital gains tax: CGT event C2 - surrender of life interest

Capital gains tax: CGT event E4 - transfer of property