ITAA 1997 s 995-1

Australian financial institution (AFI): application of paragraph (d) in the definition of an AFI under subsection 317(1) of the Income Tax Assessment Act 1936 to the head company of a consolidated group

Classification of a Korean Hapja Hoesa for Australian income tax purposes

German Kommanditgesellschaft and managed investment trusts: are limited partners 'members'?

Company tax loss: whether the Commissioner can be prevented from disallowing any part of a tax loss following an injection of income

Trading stock: natural increase - relevance of survival rates

Definition of public company: company controlled by a Government or public body - meaning of 'Government'

Superannuation: death benefits dependant - former spouse - same sex relationship

Capital gains tax small business retirement exemption: deceased estate - choice by executor

School building fund established and maintained by a government school

School building fund established and maintained by a church - trust deed

School building fund established and maintained by a church - no trust deed

Capital gains tax: cost base: limited recourse loan

Income tax: Research and Development: Disposal of research & development results

Research and Development: Carry forward R&D tax offsets at joining time for a consolidated group

Goods and services tax: can the sale of an interest in leased commercial property be the supply of a going concern?

Goods and services tax: GST treatment of financial supplies and related supplies and acquisitions

Goods and services tax: GST treatment of financial supplies and related supplies and acquisitions

Goods and services tax: development lease arrangements with government agencies

Goods and services tax: general law partnerships and the margin scheme

Goods and services tax: development lease arrangements with government agencies