ITAA 1997 s 6-5

Exchange Traded Options: derivation of premiums receivable

Assessable Income: securitisation arrangement - profit emerging basis of returning assessable income

Foreign Income Tax Offset: New Zealand government superannuation pension

Income Tax: tax treatment of losses realised by a complying SMSF on disposal of shares

Bounties and subsidies: whether a repayable government payment a 'bounty or subsidy'

Employee Share Scheme: assessability to an employer of the option exercise price paid by an employee

Assessability of pre-judgment interest

Assessable income: derivation of income - spread betting

Self managed superannuation funds: tax treatment of futures contracts

Application of section 295-85 of the ITAA 1997: where a complying superannuation fund is a partner in a venture capital limited partnership

Derivation of Income: unbilled supply of energy

Deductibility of outgoings incurred for the acquisition of purchased pools of debts

Singaporean resident company receiving Australian sourced royalties

Deductibility of net amounts on borrowings

Assessable income: interest income of money lender

Consolidation: residual tax cost setting rules: pre rules: deductibility under section 8-1 of the ITAA 1997 of the tax cost setting amount of a commodity swap contract in the joining time income year

Consolidation: tax cost setting - deductibility under section 8-1 of the ITAA 1997 of the tax cost setting amount of a commodity swap contract at the maturity of the swap contract

Discharge of debt arising from the provision of services - changing from cash to accruals accounting

Income: Commission paid to executor of deceased estate

Personal services businesses and Part IVA of the Income Tax Assessment Act 1936