ITAA 1997 s 8-1

Employee share scheme: deductibility of interest and borrowing expenses incurred by a non-resident taxpayer on a loan used to exercise share options

Income tax: application of section 121 of the Income Tax Assessment Act 1936 to a mutual discretionary fund

Deductions: wine equalisation tax

Debt/Equity: the timing of the deductibility of returns on a non equity share

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

Deductibility of notional interest charged on an outstanding amount for the purchase of an underlying share that is the subject of an endowment warrant

Share option trading

Calculating the annually compounded internal rate of return referred to within subsection 25-85(5) for the purposes of subsection 25-85(3) of the Income Tax Assessment Act 1997.

Legal expenses: shareholder resisting further share issue

Exempt Income: net exempt income - child care benefit and family tax benefit

Foreign exchange losses: loss incurred upon closing forward contract

Deductions and expenses: cost of shares not yet acquired in a short selling process

Income tax: deductibility of expenditure on cables and cable support equipment by a service provider

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

Deductibility of an amount paid on the cash settlement of an exercised option

Deductibility of premiums payable on the acquisition of options

Exchange Traded Options: deductibility of premiums payable

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

Employee share scheme: timing of deduction for money provided to the trustee of an employee share trust

Legal Expenses: payment in lieu of notice under an employment contract