ITAA 1997 s 995-1(1)

Deducting tax loss: saving rule - capital loss in respect of equity interest disregarded under Subdivision 170-D

Capital Allowances: 'arrangement payments' under a hire purchase agreement

Capital Allowances: termination amount when a hire purchase agreement ends

Friendly Society Funeral Policy - dissatisfaction with investment earnings

Friendly Society Funeral Policy - permanent departure overseas of policyholder

Friendly Society Funeral Policy - serious financial difficulties

Friendly Society Funeral Policy - change in funeral arrangements from burial to cremation

Friendly Society Funeral Policy - funeral benefits for deceased spouse

Meaning of tax loss: 'Saving Rule'- Part of tax loss deducted in an earlier income year

Deducting tax loss: saving rule - indirect equity interest subject to two CGT events in the ownership test period

Meaning of tax loss: 'saving rule'- loss not restricted to amounts deducted in the income year

Deducting tax loss: saving rule - reduced capital gain made during ownership test period due to agreement involving payment of a contingent amount

Deducting tax loss: saving rule - whether 'reflected' effects of capital losses, deductions and reduced assessable Income considered separately

Deducting tax loss: saving rule - capital loss unable to be applied

Deducting tax loss - saving rule - subvention payment for previous loss transfer

Deducting tax loss - saving rule - deduction in respect of equity interest transferred to another group company

Trust losses - scheme to take advantage of deductions (income injection test) - prior year losses

Deducting tax loss: saving rule - deduction incurred in loss year but partly accrued before loss year

Definition of live stock and animal embryos

Interest free loan to private company repayable if shareholding is sold or the company is sold: application of the debt-equity interest provisions