ITAA 1997 s 995-1

CGT small business concessions: retirement exemption - eligible termination payment (ETP) - whether ETP is a distribution to a beneficiary

Foreign exchange (forex) gains and losses made by an ADI

CGT: pre-CGT asset and majority underlying interest - whether an ultimate owner can have an underlying interest in the assets of a superannuation fund

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

The effect of indirectly receiving a franked distribution through trusts

Capital Allowances: low-value assets allocated to low-value pools

Entrepreneurs' tax offset and personal services income - partnership

Entrepreneurs' tax offset and personal services income - company

Company losses: continuity of ownership test - same persons must control the voting power or company must carry on same business

Capital gains tax: marriage breakdown rollover - transfer of asset from one self managed superannuation fund to another

Classification of a Korean Hapja Hoesa for Australian income tax purposes

Excise: meaning of 'motor vehicle' for the purposes of subsection 41-25(1) of the FTA to determine the application of the environmental criteria requirement

Assessability of payments made by an Australian entity to a New Zealand resident under a licence agreement

Deferred capital loss or deduction: asset transferred between non-residents

Entrepreneurs' tax offset and personal services income: partnership

Foreign Hybrid Limited Partnership: UK limited partnership

Capital Allowances: decline in value - taxable purpose - hobby of prospecting

Administrative penalty: failure to withhold from royalty payments to a French resident

Definition of child for purposes of section 295-485 of the Income Tax Assessment Act 1997

United Kingdom limited partnership and managed investment trusts