ITAA 1997 s 3-90

Income tax: consolidation: Division 7A: what is the lodgment day for a private company that is a subsidiary member of a consolidated group for the purposes of subsection 109D(6) of Division 7A of Part III of the Income Tax Assessment Act 1936 ?

Income tax: consolidation: the meaning and application of the single entity rule in Part 3-90 of the Income Tax Assessment Act 1997

Income tax: the meaning of an asset for the purposes of Part 3-90 of the Income Tax Assessment Act 1997

Income tax: consolidation: recognising and measuring the liabilities of a joining entity under subsection 705-70(1) of the Income Tax Assessment Act 1997 where the entity becomes a subsidiary member of a consolidated group in a financial reporting period of the entity not beginning on or after 1 January 2005

Income tax: consolidation: retained cost base assets consisting of Australian currency or a right to receive a specified amount of such currency

Income tax: goodwill: identification and tax cost setting for the purposes of Part 3-90 of the Income Tax Assessment Act 1997

Income tax: the cost basis of valuing trading stock for taxpayers in the retail and wholesale industries

Income tax: application of the same business test to consolidated and MEC groups - principally, the interaction between section 165-210 and section 701-1 of the Income Tax Assessment Act 1997

Income tax: section 254T of the Corporations Act 2001 and the assessment and franking of dividends paid from 28 June 2010

Income tax: capital allowances: treatment of open pit mine site improvements

Income tax: capital gains: roll-over relief following reorganisation of the affairs of a unit trust or company - sections 160ZZPA, 160ZZPB, 160ZZPC and 160ZZPD

Income tax: return of capital: Lion Selection Limited

Income tax: demerger of Dart Energy Limited by Arrow Energy Limited

Income tax: demerger of DuluxGroup Limited by Orica Limited

Income tax: demerger of White Rock Minerals Limited by Rex Minerals Limited

Income tax: demerger of BQF unit trust by Pelorus Private Equity Limited

Income tax: demerger of Straits Metals Limited by Straits Resources Limited

Income tax: demerger of Treasury Wine Estates Limited by Foster's Group Limited

Income tax: demerger of Echo Entertainment Group Limited by Tabcorp Holdings Limited

Income tax: demerger of Members Equity Bank Pty Limited by Industry Super Holdings Pty Limited