ITAA 1997 s 995-1

Portfolio transfer of general insurance liabilities: deduction for refund of reinsurance premiums under cancelled reinsurance contract

Portfolio transfer of general insurance liabilities: receipt of refund of exchange commissions in respect of cancelled reinsurance contract

Consolidation: loss transfer testing - pattern of distributions test - a non-fixed trust holds fixed entitlements to 50% or more of the income or capital of a company

Capital Gains Tax: status of pre-CGT assets - incorporated association becoming a company

Capital allowances: depreciating asset - copyright in computer program

GST and entitlement to register for GST by a grower in an agricultural managed investment scheme

GST and a local government as an associate of State Government departments

Research and Development: deductibility of returns on a non-share equity interest under section 73B of the ITAA 1936

Consolidation: meaning of a day for purposes of Part 3-90 of the ITAA 1997

Consolidation: membership - restructure of membership interests supporting components of life insurance business

Classification of a Bermudan Exempted Limited Partnership for Australian income tax purposes

Company losses: continuity of ownership test - inter-entity loss multiplication - whether appropriate to use the non-formula method

Company tax loss: whether 'continuing shareholders' include trusts that have made family trust elections

Foreign hybrid rules: treatment of foreign hybrid company as a partnership

Consolidation: Public trading trust - choice to form a consolidated group

Capital Gains Tax: pre-CGT asset and majority underlying interest - whether an ultimate owner can have an underlying interest in a CGT asset where there is an interposed superannuation fund

Revolving credit facility: Facility Agreement - debt interest

Company Tax Losses: same business test-whether it applies only to business carried on by a company in Australia

Division 974: application of the debt test to Certificates of Deposit

Franking Credits: CGT roll-over relief and its interaction with the date of acquisition for imputation purposes - qualified person - family trust election