ITAA 1997 s 15-15

The New Tax System: the meaning of entity carrying on an enterprise for the purposes of entitlement to an Australian Business Number

Compendium

Income tax: tax consequences of financial contracts for differences

Income tax: statutory licence roll-over for the replacement of existing water entitlements with new water entitlements under the Water Act 1989 (Victoria)

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

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

Income tax: Victorian Department of Sustainability and Environment - Bushbroker Scheme (Method 2)

Capital Gains Tax: CGT event C2 - close-out of an exchange traded option

Self Managed Superannuation Funds: exchange traded options - tax treatment of premiums payable

Assessable income: derivation of income - spread betting

The New Tax System: the meaning of entity carrying on an enterprise for the purposes of entitlement to an Australian Business Number

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

The New Tax System: the meaning of entity carrying on an enterprise for the purposes of entitlement to an Australian Business Number

Sale of subdivided farm land - Income or capital gain?

Deductions and expenses: share trading

Loss on sale of shares - acquired with a profit making intention on or after 20 September 1985

Trading Stock - subdivision of farm land assessable as ordinary income and valuation of land