ITAA 1997 s 116-30(2)

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?

Income tax: Employee Share Schemes: Reasonable valuation method for market value of unlisted options: McKinsey Pacific Rim, Inc.

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

Income tax: Westpac Banking Corporation Restricted Share Plan

Income tax: BT Investment Management Limited - Employee Equity Plan

CGT: Capital proceeds payable by instalments - not all received - application of CGT event C2

Income tax: consolidation: capital gains: if membership interests in a subsidiary member of a consolidated group are sold to a purchaser outside the group under a contract made while the subsidiary was a member of the group, does CGT event A1 in section 104-10 of the Income Tax Assessment Act 1997 happen when the contract was made?

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

CGT - Small Business Retirement Exemption where capital proceeds are less than market value

Capital Gains Tax: CGT event D1 - lifetime right to reside in dwelling