ITAA 1997 s 118-20

Income tax: consolidation: can the gross proceeds or profit on the disposal of membership interests in a subsidiary member of a consolidated group be income?

Income tax: is Bitcoin a CGT asset for the purposes of subsection 108-5(1) of the Income Tax Assessment Act 1997 (ITAA 1997)?

Income tax: if a retiring partner receives an amount representing their individual interest in the net income of the partnership for an income year, is the amount assessable under section 92 of the Income Tax Assessment Act 1936 ?

Income tax: capital gains: application of CGT event K6 (about pre-CGT shares and pre-CGT trust interests) in section 104-230 of the Income Tax Assessment Act 1997

Income tax and capital gains tax: tax consequences of financial contracts for differences

Income tax: capital gains: application of CGT event K6 (about pre-CGT shares and pre-CGT trust interests) in section 104-230 of the Income Tax Assessment Act 1997

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

Income tax: retail premiums paid to shareholders where share entitlements are not taken up or are not available

Income tax: employee remuneration trusts

Income tax: consolidation: capital gains and losses: does a capital gain arise under CGT event C2 when the amount received in payment of a foreign currency denominated trade receivable exceeds its tax cost setting amount?

Capital gains tax: anti-overlap provisions - effect of CGT discount in working out a net capital gain

Capital gains tax: Sale of shares in demerged non-resident company by resident shareholder - reduction of capital gain by amount of assessable dividend

Capital gains tax: CGT event C2 - compensation payments arising from the occupation of France during World War II

Capital gains tax: CGT event E7- consequences for trustee and beneficiary - anti-overlap rule

Capital Gains Tax: debt arising from the provision of services - whether same amount can be both ordinary income and a capital gain

Income Tax: whether trust distributions can be assessed under section 6-5 of the ITAA 1997