ITAA 1997 s 3-3

Income tax: capital gains: employee share scheme: Telstra Corporation Limited

Income tax: Shell Group - Employee Performance Share Plan

Income tax: treatment of payments received under the Cod Grounds Commonwealth Marine Reserve Structural Adjustment package 2004: * Licence Buyout Adjustment * Business Advice Assistance

Income tax: treatment of payments received under the Securing our Fishing Future package: * Fishing Community Assistance to assist recipients to develop an existing business

Income tax: treatment of payments received under the Securing our Fishing Future package: * Fishing Community Assistance to assist recipients to commence a business

Income tax: distributions from the sale of land held by the Underbank Country Club Incorporated (in liquidation)