ITAA 1997 s 995-1(1)

Withdrawal - Income tax: capital gains: in working out the 'net value' of a company or trust for the purposes of subsection 104-230(2) of the Income Tax Assessment Act 1997, does the word 'assets' in the definition of 'net value', for an entity, in subsection 995-1(1) include: (a) assets, capital gains and capital losses from which are disregarded for capital gains purposes; (b) trading stock; and (c) 'off-balance sheet' assets, and does the word 'liabilities' include contingent liabilities?

Income tax: (a) are credits for United Kingdom interest withholding tax paid allowable under Article 22.1(a) of the 2003 United Kingdom Convention to an Australian resident financial institution which enters into an arrangement of the kind described in Taxpayer Alert TA 2007/3; and (b) would the Commissioner consider the application of Part IVA of the Income Tax Assessment Act 1936 to the arrangement?

Income tax: in what circumstances is an asset of a complying superannuation fund a segregated current pension asset under section 295-385 of the Income Tax Assessment Act 1997?

Income tax: consolidation: does the exception to the pre rules in paragraph 50(3)(a) of Part 4 of Schedule 3 to the Tax Laws Amendment (2012 Measures No.2) Act 2012 apply to an assessment (the assessment for the later income year) in the circumstance described in paragraph 1 of this Taxation Determination?

Income tax: capital gains: is a principal residence exemption available where a dwelling is owned by a family company or family trust?

Income tax: capital gains: how is the 'net value' of a business determined for the purposes of section 160ZZR?

Residency: Australian Defence Force member residing overseas and engaged in discharge of government functions

Residency: Senior Government Officials residing overseas and engaged in discharge of government functions

Substantiation: Motor Vehicles Used for Work Purposes

CGT - deceased estate - cost base of CGT asset - legal costs incurred in confirming validity of the will

Assessability of Australian sourced franked dividends, unfranked dividends and interest received by a non-resident taxpayer

Residency status of a foreign company

Deductible Gift Recipient and Income Tax Exempt Status - Charitable Institution which promotes the prevention or control of disease in human beings

Continuity of ownership and test time for same business test.

Capital gains tax: non-resident trust - calculation of net income of trust estate

Capital Allowances: project pools - project - carry on for a taxable purpose

Capital gains tax: meaning of 'resident trust for CGT purposes'

Structured Settlement: annuity purchased from an Australian life insurance company

Exemption with progression: whether dependant allowance amounts deductible under Hong Kong tax law are included in 'notional gross tax' and 'notional gross taxable income'

Capital Allowances: first element of cost - provision of a non-cash benefit - issue of shares