ITAA 1997 s 995-1

Uncommercial offshore superannuation trusts

Mischaracterisation of activities or payments in connection with intangible assets

Income tax: when does a private or public ancillary fund 'provide' a 'benefit'?

Income tax: Film Investment - 'Extreme'

Income tax: Film Investment - 'Hell for Leather'

Income tax: Film Investment - 'Show Ring'

Income tax: Beazley Sports Consortium 9476 - Professional Sports Person Personal Accident & Illness Insurance

Income tax: ATC Insurance Solutions - Professional Sports Person Personal Accident & Illness Insurance

GST and company amalgamations

Assessability of ordinary income - effect of overseas holiday on residency status

CGT: scrip for scrip roll-over - single arrangement.

Capital Gains: Personal use asset - floor tiles

Alienation of Personal Services Income - Personal Services Entity

Alienation of Personal Services Income - Results test

Alienation of Personal Services Income - Unrelated Clients Test

Alienation of Personal Services Income - Employment Test

Capital gains tax: conversion from unincorporated association to incorporated association under Associations Incorporation Act 1981 (Qld)

Consolidation - entity rules - not subsidiary for whole year

Deferred capital loss or deduction: option granted by a company to acquire shares in it ends

Non-share distribution