ITAA 1997 s 995-1

Classification of a United Kingdom limited partnership for Australian income tax purposes

Group company loss transfers-the amount of the net capital loss specified in the written agreement

Consolidation: life insurance - tax cost setting amount for membership interests where unit trusts cease to be subsidiary members of a consolidated group

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

Consolidation: CGT event E3 - restructure of membership interests supporting components of life insurance business

Consolidation: tax consequences on exit - restructure of membership interests supporting components of life insurance business

Withholding Tax: dividends paid in respect of redeemable preference shares - rate of withholding tax determined under the United States Convention

Foreign exchange losses: loss incurred upon closing forward contract

Consolidation: entry history rule - head company's entitlement to deductions for capital expenditure previously incurred by a subsidiary member

Classification of a German Kommanditgesellschaft for Australian income tax purposes

GST: interaction of the financial acquisitions threshold and Division 72

Royalty withholding tax: lease payments to United States tax treaty resident for hiring substantial equipment - royalty withholding tax

Offshore Banking Units: Application of paragraph 128AE(2)(d) to the head company of a consolidated group

Foreign Hybrid Limited Partnership: Delaware Limited Partnership

Entertainment Facility Leasing Expenses: private function room and hotel room expenses

Capital gains tax and foreign residents: meaning of 'happening to' a CGT asset in section 855-40 of the ITAA 1997

GST and acquisition of an interest in a Delaware limited liability company

Deductibility of card payment fee incurred in paying income tax liability under section 25-5, section 25-25 or section 8-1 of the ITAA 1997

GST and agricultural managed investment scheme - investor carrying on an enterprise

Functional currency: translation requirements where an entity withdraws its 'applicable functional currency' choice