ITAA 1997 s 995-1(1)

Capital gains tax: rollover relief - transfer of assets to company in same wholly-owned group prior to 1 July 2003

Payment of Excise Duty: lodgment of periodic settlement permissions returns - public holidays

Simplified Tax System: depreciation of plant where partnership reconstituted

Apportionment of deductions: investment advisors fees

Is a term deposit a qualifying forex account?

Capital Allowances: depreciating asset - in-house software

Capital Allowances: balancing adjustment - termination value less than zero - demolition expenses

CGT: small business concessions - active asset test - deceased estate - period of ownership

Capital Allowances: hold - assets attached to land by licensee

Capital gains tax: testamentary gift of property to a deductible gift recipient

Simplified Tax System (STS): assets expected to be let predominantly on a depreciating asset lease

CGT small business concessions: discretionary trust - control test - deductible gift recipients - exempt entities

CGT small business concessions: discretionary trust - connected entity - maximum net asset value

CGT small business concessions: active asset - discretionary trust - connected entity - beneficiary control test

Capital Allowances: cost - former Division 42 - motor vehicle registration, insurance and brokerage

Capital Allowances: cost - first element - initial motor vehicle registration, insurance and brokerage

Capital Allowances: cost - second element - initial motor vehicle registration, insurance and brokerage

Company tax losses: deduction of tax loss from net exempt income where total deductions exceed total assessable income

Capital gains tax - roll-over by partners to a wholly-owned company

Primary Production income: Exceptional Circumstances Relief Payment