ITAA 1997 s 995-1(1)

Deducting tax loss: saving rule - reduced capital gain made in respect of indirect equity interest where interest previously subject to Subdivision 126-B roll-over

Deducting tax loss - saving rule - capital gain made in respect of an equity interest

Deducting tax loss: saving rule - value of taxation benefit from tax loss

Deduction: tax losses - deceased taxpayer

Non Commercial Losses: is exempt foreign employment income included as income 'from' a business activity

Non Commercial Losses: is exempt foreign employment income included as assessable income from an unrelated source

Commercial debt forgiveness - group of related companies - special rules - common ownership

Commercial debt forgiveness - debt owed to trustee forgiven

Capital gains tax: demerger relief - cost base of new shares - indexation

Capital Allowances: hold - assets attached to land by lessee

Income bond and life insurance policy: date of commencement of risk

Capital gains tax: main residence exemption - spouse choosing a dwelling as main residence

Capital Allowances: balancing adjustment event - item of plant acquired under a hire purchase arrangement

Debt/Equity: whether perpetual convertible notes are an equity interest or a debt interest

Income tax: Simplified Tax System (STS): trading stock rules - STS taxpayers that elect to treat trading stock as disposed of at a closing value, other than market value

Non Commercial Losses: loss deferral rule - long-term averaging of primary producers' tax liability

Capital gains tax: transfer of Australian asset between foreign resident companies

Continuity of ownership tests: listed public company can't establish owners at start of test period - no abnormal trading in shares during loss year - test time for the same business test

Continuity of ownership tests: listed public company can't establish owners at start of test period - abnormal trading in shares during loss year - test time for the same business test

Capital gains tax: non-resident trust - disposal of asset without necessary connection to Australia