ITAA 1997 s 995-1

Convertible Notes and the debt/equity borderline

Primary Production Averaging: partner in a partnership

Deducting Tax Loss: Saving Rule - Deduction in respect of interest in loss company allowable in foreign jurisdiction

Deducting Tax Loss: Saving Rule - Deduction in respect of equity interest forms part of disposer's tax loss

Deducting Tax Loss: Saving Rule - Capital loss made by non-resident

Deducting Tax Loss: Saving Rule - More than one tax loss being deducted

Deducting tax loss: saving rule - tax loss includes taxation concession

Redeemable preference shares: debt interest under Division 974

Deducting tax loss - saving rule - deduction in respect of equity interest transferred to another group company

Group company net capital loss transfers: valid transfer agreement - single document with multiple agreements

Consolidation: Entry history rule debts included in assessable income of a subsidiary member prior to consolidation

Deduction: global positioning system installed in employer provided motor vehicle

Capital Works: using your area in a deductible way

Forest operations and carbon sequestration activities: deductibility of costs of planting and maintaining forests

Income tax exemption: company established by local council

Income Tax: change from a co-operative to a company

Company tax losses: deduction for tax loss incurred in an earlier year prior to incorporation

Capital allowances: depreciating asset - intangible asset inclusions-intellectual property does not include trade mark

Consolidation - trust - unit trust

GST and convertible notes to raise capital - a financial supply consisting of a borrowing