C1 to C3 - end of a CGT asset

Europa Metals Ltd - reduction of share capital

Atrum Coal Limited - return of capital

Delta Lithium Limited - in specie return of capital

Leo Lithium Limited - return of capital and special dividend

Oceania Capital Partners Limited - return of capital and special dividend

Miscellaneous taxes: application of the income tax and GST laws to deferred transfer farm-out arrangements

Application of market value substitution rules when there is a buy-back or redemption of hybrid securities - methodologies for determining market value for investors holding their securities on capital account

Income tax: tax consequences for a Solar Gardener in a gardener-funded Enova Solar Garden Project

Income tax: tax consequences for a Solar Gardener in a philanthropic-funded Enova Solar Garden Project

Capital Gains: When an option to acquire an asset has been exercised, from what date can the option fee be indexed?

Income tax: capital gains: does the word 'expiring' in paragraph 104-25(1)(c) and the expression 'expiry of a CGT asset' in subparagraph 116-30(3)(a)(i) of the Income Tax Assessment Act 1997 include voluntary terminations?

Income tax: capital gains: does the expression 'lost or destroyed' for the purposes of CGT event C1 in subsection 104-20(1) of the Income Tax Assessment Act 1997 apply to:(a) a voluntary 'loss' or 'destruction'? (b) intangible assets?

Income tax: capital gains: what are the CGT consequences for a shareholder if a company converts its shares into a larger or smaller number of shares?

Income tax: capital gains: when does a CGT event happen to shares in a company, for the purposes of Part 3-1 and Part 3-3 of the Income Tax Assessment Act 1997, if the company is deregistered under the Corporations Law?

Income tax: capital gains: how is a distribution of the 'exempt' 50% component of a capital gain attributable to goodwill (as worked out in accordance with paragraph 47(1A)(b) of the Income Tax Assessment Act 1936 ('the 1936 Act')) treated for the purposes of:(a) sections 47 and 44 of the 1936 Act; and (b) the capital gains provisions in the Income Tax Assessment Act 1997 ('the 1997 Act'); when a company's business ends and the capital gain is distributed to shareholders by a liquidator in the course of winding up the company?

Income tax: capital gains: how do Parts 3-1 and 3-3 of the Income Tax Assessment Act 1997 ('ITAA 1997') treat:(a) a final liquidation distribution, including where all or part of it is deemed by subsection 47(1) of the Income Tax Assessment Act 1936 ('ITAA 1936') to be a dividend; and (b) an interim liquidation distribution to the extent it is not deemed to be a dividend by subsection 47(1)?

Income tax: capital gains: does CGT event C2 happen as a result of the satisfaction of an investor's rights under a Deferred Purchase Agreement warrant, an investment product offered by financial institutions, by the delivery of the Delivery Assets?

Income tax: payments received under the National Redress Scheme for Institutional Child Sexual Abuse Act 2018

Capital Gains: How are compensation payments for the loss or destruction of an uninsured asset treated?

Income tax: capital gains: in the case of an involuntary disposal of a post-CGT asset that satisfies section 160ZZK, what is the CGT treatment of the 'notional capital gain' that arises where the compensation or insurance proceeds exceed the indexed cost base?