ITAA 1997 s 701-1(2)

Consolidation - GST input tax credits

Consolidation - GST payable and assessable income

Consolidation: consolidated group - entity leaving with a liability - application of commercial debt forgiveness rules

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

Company tax losses: a 'widely held company' that replaces another 'widely held company' for part of the income year - whether a widely held company 'at all times' during the income year

Company tax losses: is a 'corporate change' under section 166-175 of the ITAA 1997 taken not to have happened because of the effect of section 703-75 of the ITAA 1997

Consolidation: entry history rule - head company's entitlement to deductions for capital expenditure previously incurred by a subsidiary member

Research and Development: Carry forward R&D tax offsets at joining time for a consolidated group

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

Income tax: consolidation: can the head company of a consolidated group claim a deduction, under section 8-1 or section 25-95 of the Income Tax Assessment Act 1997, for the tax cost setting amount of partly performed work which has not yet given rise to a recoverable debt?

Consolidation: Single entity rule - intra-group transfer of pre-consolidation debt

Withholding tax: interest derived by an Australian resident in carrying on business at or through a permanent establishment outside of Australia