ITAA 1997 s 995-1(1)

Benchmark rate of return: Mandatorily Redeemable Preference Share (MRPS)

Capital allowances: quasi-ownership right over land - meaning of lease

Converting excess franking offsets of a Pooled Development Fund to a tax loss

Consolidation: single entity rule and issue of non-share equity

Consolidations: single entity rule and payment of non-share dividends

Superannuation fund for foreign residents

Dividends: non-share dividends and interest - superannuation fund for foreign residents - withholding tax

Non-assessable and Non-exempt Income - Dividends: non-share dividends and interest of a superannuation fund for foreign residents

Consolidation: eligibility to be a subsidiary member of a consolidated group - residence and the single entity rule

Immediate annuity as defined in subsection 995-1(1) of the Income Tax Assessment Act 1997

Capital Gains Tax: temporary residents - temporary resident acting in a trustee capacity

Capital Allowances: cost - computer software - annual licence fees

Exempt Benefits: motor vehicle not for private use- tram

Functional currency: translation requirements where an entity withdraws its 'applicable functional currency' choice

German Kommanditgesellschaft and managed investment trusts: are limited partners 'members'?

Capital gains tax: roll-over relief - compulsory acquisition - easement created

Amendment of assessments: exception to two year period of review if an individual is a beneficiary of trust estate

Capital allowances: mining, quarrying or prospecting right - interest in a licence

Imputation: benchmark rule and non-share equity interests

Capital Gains Tax: foreign source capital gains made by a resident trust for CGT purposes