ITAA 1997 s 995-1(1)

Capital Allowances: first element of cost - incurring a liability to pay or provide - future share issue

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

Capital gains tax: rollover relief - transfer of asset to company in same wholly-owned group during the period commencing 30 June 2003 and ending just before the first day of the originating company's first income year that commences after 30 June 2003

Commercial debt forgiveness - commercial debt - non-share equity interest

Restructure/resettlement of superannuation fund (from statute to deed based) - application of CGT Event A1

Restructure/resettlement of superannuation fund (from statute to deed based) - application of CGT Event E1

Restructure/resettlement of superannuation fund (from statute to deed based) - application of CGT Event E2

CGT: Compensation payments arising from the occupation of France during World War II

Capital Gains Tax: main residence exemption - residence owned by company

Capital Allowances: holder of common property depreciating assets - Australian Capital Territory

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

Simplified Tax System (STS): Short-term hire agreement

Group company loss transfers: loss company and unit trust

Capital Allowances: allocating jointly held depreciating assets to a low-value pool

Capital Allowances: immediate deduction for jointly held depreciating assets costing $300 or less

Capital Allowances: meaning of 'value of property' where a hire purchase agreement ends

Capital gains tax: main residence exemption - residence owned by family trust

Capital Gains Tax: CGT discount-non complying superannuation fund

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

Meaning of tax loss: 'saving rule'- tax loss reduced under forgiveness of commercial debts provisions