ITAA 1997 s 3-1 and 3-3

Income tax: demutualisation of the IOR Friendly Society Limited

Income tax: capital gains: personal-use assets: transfer of health insurance policies from Manchester Unity Australia Limited to The Hospitals Contribution Fund of Australia Limited

Income tax: Singapore Telecommunications Limited - de-listing of CHESS Depositary Interests from the Australian Securities Exchange

Income tax: Thinksmart Limited - delisting from ASX and shares converted into Depositary Interests

Income tax: Thinksmart Limited - return of share capital (depositary interests)

Non-arm's length arrangements and schemes connected with the development, enhancement, maintenance, protection and exploitation of intangible assets

Income tax: capital gains: meaning of the words 'absolutely entitled to a CGT asset as against the trustee of a trust' as used in Parts 3-1 and 3-3 of the Income Tax Assessment Act 1997

Notice of Withdrawal - Income tax: capital gains: capital gains tax consequences of earnout arrangements

Compendium

Income tax: capital gains tax consequences for a Beneficiary of an Insurance Trust Deed

Capital Gains Tax: foreign exchange gains or losses

Capital Gains Tax: assignment of fixtures attached to land

Capital Gains Tax: portfolio transfer of general insurance liabilities - acquisition of asset by transferor as against transferee

Sale of an interest in an afforestation project: deed of assignment

Capital gains tax - bonus shares

Housing affordability measures: contributing the proceeds of downsizing to superannuation

Income tax: do the principles set out in Taxation Ruling TR 98/22 apply to line of credit facilities?

Income tax: capital gains: if a non-resident person bequeaths a CGT asset, which does not have the necessary connection with Australia, to a resident beneficiary, does that mean the resident makes a capital gain or capital loss if a CGT event later happens to the asset?

Income tax: capital gains: when does a CGT event happen to shares in a company, for the purposes of Part 3-1 and Part 3-3 of the Income Tax Assessment Act 1997, if the company is deregistered under the Corporations Law?

Income tax: capital gains: how do Parts 3-1 and 3-3 of the Income Tax Assessment Act 1997 ('the 1997 Act') treat:(a) a final liquidation distribution; and (b) an interim liquidation distribution? and what are the capital gains consequences if all or part of a final liquidation distribution is deemed by subsection 47(1) of the Income Tax Assessment Act 1936 ('the 1936 Act') to be a dividend paid out of profits and therefore assessable income of a shareholder under subsection 44(1) of the 1936 Act?