ITAA 1997 s 995-1

Transfer of net capital loss - application of net capital loss

Transfer of losses - deductibility of prior year losses

Non Commercial Losses: 'other assets test' - rally cars

Consolidation - modified market value

Simplified Tax System (STS): sale of formerly leased asset and capital allowance deduction

Simplified Tax System (STS): effective life of a depreciating asset

Capital gains tax: meaning of 'policy of insurance on the life of an individual'

Capital gains tax: exemptions - proceeds of continuous disability policies

Assessability of payments received by a US taxpayer under an exclusive licence agreement

Consolidation: Single entity rule - intra-group transfer of pre-consolidation debt

Capital gains and losses: exemptions - expiry of a lease - non-assessable non-exempt income

Simplified Tax System (STS): STS pools and legal personal representatives of a deceased STS taxpayer

Energy Grants Credits Scheme: request for an extension of time to lodge a claim

Energy Grants Credits Scheme: lodgement of claim forms - weekends and public holidays

Deductions: expenses incurred by director in complying with penalty notice

Debt/Equity Borderline: the characterisation of a priority partnership interest issued by a corporate limited partnership

Simplified Tax System (STS): Capital Allowance - estimate of taxable purpose proportion of an asset - first year in STS

Capital gains tax and foreign residents - meaning of 'happening to' an asset in Subdivision 768-H

Non Commercial Losses: 'other assets tests' - truck with carrying capacity of two tonnes

Consolidation: Subsidiary member - Issue of non-debt interest preference shares to retirement village residents