ITAA 1997 s 3-90

Income tax: demerger of BlackWall Funds Management Limited by Pelorus Private Equity Limited

Income tax: demerger of MPG Printing Limited by McPherson's Limited

Income tax: demerger of Talon Petroleum Limited by Texon Petroleum Limited

Income tax: demerger of Orora Limited by Amcor Limited

Income tax: demerger of South32 by BHP Billiton Limited

Income tax: demerger of TSV Montney Ltd by Transerv Energy Limited

Income tax: AMP Limited - AMP Capital Notes (October 2015 Prospectus offer)

Income tax: Bank of Queensland - BOQ Capital Notes

Eftpos Payments Australia Limited - demutualisation

Incitec Pivot Limited - reduction of share capital

Gamma Investments HoldCo Pty Ltd - reduction of share capital

Income Tax - Consolidation Application of the tax cost setting rules to copyright

Income tax: consolidation: does the single entity rule in section 701-1 of the Income Tax Assessment Act 1997 apply in determining whether distributions by the liquidator of a head company represent 'income derived' by the head company for the purposes of section 47 of the Income Tax Assessment Act 1936?

Income tax: royalties - character of payments in respect of software and intellectual property rights

Consolidation: meaning of a day for purposes of Part 3-90 of the ITAA 1997

Research and development: consolidated group - deductibility for head company - expenditure incurred by subsidiary as a corporate trustee

Research and development: consolidated group - effect of single entity rule - R & D activities of subsidiary deemed to be carried out on behalf of head company

Research and development: consolidated group - R & D activities of subsidiary member deemed to be carried out on behalf of head company - not on behalf of another person

Research and development: consolidated group - R & D activities of two subsidiary members - only one registered

Consolidation: Special conversion event - cessation of consolidated group