General

Sale of an interest in an afforestation project: deed of assignment

Australian Sports Commission - dAIS athlete grants

Latitude Group Holdings Limited - Latitude Capital Notes

Capital gains tax treatment of the trustee of a testamentary trust

Capital Gains: Will payments made under Accident & Health Assurance policies be exempt from CGT?

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 an asset 'pass' to a beneficiary of a deceased estate under section 128-20 of the Income Tax Assessment Act 1997 if the beneficiary becomes absolutely entitled to the asset as against the trustee of the estate?

Income tax: capital gains: goodwill of a business

Income tax: capital gains: guidelines to determine whether an amount described in a sale of business agreement as consideration for goodwill is properly characterised as a lease premium