ITAA 1997 s 995-1(1)

Capital gains tax: Australian source capital gains made by a resident trust for CGT purposes

Employee share scheme: whether interests in a corporate limited partnership are ordinary shares

Deducting tax loss: saving rule - limit on extent that the tax loss can be reflected

Foreign hybrid company: US limited liability company

Thin capitalisation rules: risk-weighted assets - non-banking members

Thin capitalisation rules: Tier 1 prudential capital deductions - non-banking members

Capital gains tax: scrip for scrip roll-over - Delaware limited partnerships

Third party recipient deemed to be an associate: friend of an employee

Car fringe benefits: car destroyed in natural disaster

Permanent Establishment of a US Limited Liability Company

Irish Investment Limited Partnerships and managed investment trusts

Small Business Entities: depreciating Asset Lease or Short-Term Hire Agreement

Tax losses: savings rule - deductions and capital losses that 'could occur in future'

Interest withholding tax on interest received by a US Limited Liability Company

Research and Development: transitional substituted accounting period (SAP) access to research and development tax incentive

Income tax: United States Umbrella Partnership Real Estate Investment Trust arrangement and management investment trusts

Losses: bearer shares in foreign listed companies - disclosure of beneficial owners

Company tax losses: whether company can disregard concessional tracing rules that apply in relation to more than one stake as part of forming the necessary belief for the purposes of the 'no detriment' rule

Company tax losses: can a company form the necessary belief, on reasonable grounds, for the purposes of the 'no detriment' rule by applying the concessional tracing rules

Capital Allowances: depreciating asset - in-house software