ITAA 1997 s 6-5

Disposal of an investment by a subsidiary of an insurance company

Assessable Income: government grant received under a contract to provide services

Capital Gains Tax: disposal of goodwill by a branch to another entity

Capital gains tax: early loan repayment benefit - separate asset

Securitisation Vehicle: financial institution - treatment of interest income and expenses

Singapore resident receiving Australian sourced excluded royalties

Whether funding provided by a State government to a company under an industry investment incentive scheme is a grant or a loan

Share option trading

Assessability of employment income received from an Australian resident employer by a New Zealand resident individual

Consolidation: income and deductions - restructure of membership interests supporting components of life insurance business

Consolidation: tax consequences on exit - restructure of membership interests supporting components of life insurance business

Assessability of superannuation contributions made in favour of local government councillors

Employee share scheme: whether payments by an employer company to a trustee to acquire shares to be later provided to employees result in the company deriving assessable income

Fuel Tax Credits: assessability of fuel tax credits

Foreign income tax offset: New Zealand National Provident Fund pension

Acquisition of debt ledgers

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

Capital Gains Tax: beneficiary's share of trust net income includes trust capital gain - deduction for beneficiary's contribution to a complying superannuation fund

Derivation of an amount received on the cash settlement of an exercised option

Assessability of premiums receivable on the sale of options