ITAA 1997 s 995-1(1)

Capital gains tax: Scrip for scrip rollover - whether original shareholders and acquiring company are dealing at arm's length

Distribution statements for non-share equity interests

Research and Development: 'R&D group turnover' - supplies made in the course of carrying on business

Capital allowances: depreciating asset - intangible asset inclusions-intellectual property does not include trade mark

Benchmark Rule: exemption for listed public company

Capital allowances: depreciating asset - use for a purpose other than a taxable purpose

Commercial debt forgiveness - Capital loss

Company tax loss: 'person' other than company with tax loss obtains tax benefit in connection with scheme

Assessability of income derived on or after 1 July 2004 by a company resident of Australia and of the United Kingdom

Assessability of income derived before 1 July 2004 by a company resident of Australia and of the United Kingdom

Capital Allowances: project pools - project amount - taxable purpose

Assessability of employment income received by an Australian resident for service aboard a Swiss ship operated in international waters

Capital allowances: depreciating assets - capital works - deductions for decline in value

Consolidation: subsidiary member

Thin Capitalisation: safe harbour capital amount of an outward investing entity

Deemed interest in respect of a hire purchase agreement for non-resident interest withholding tax purposes

Assessability of interest income derived by a UK resident

Franking Credits: shareholders' share of income tax liability for a life insurance company - management fee on ordinary policy

Research and Development: deductibility of returns on a non-share equity interest under section 73B of the ITAA 1936

Assessability of income derived by an Australian resident company from the provision of services in South Korea