CGT - Creation of contractual rights for the acquisition of a CGT asset

Fringe Benefits Tax - Changing the basis for valuing car fringe benefits

Reasonable benefit limits: highest average salary and partnership losses prior to 1 July 1990 for transitional reasonable benefit limits.

Retirement income entities - Market value of listed shares or rights.

Entitlement to Class A franking credits for an early balancing life insurance company where taxable contributions are transferred from a related superannuation fund under section 275 of the Income Tax Assessment Act 1936 (ITAA 1936)

Entitlement to Class A franking credits for an early balancing life insurance company where taxable contributions are transferred from an unrelated superannuation fund under section 275 of the Income Tax Assessment Act 1936 (ITAA 1936)

Entitlement to Class A franking credits for a late balancing life insurance company where taxable contributions are transferred from a related superannuation fund under section 275 of the Income Tax Assessment Act 1936 (ITAA 1936)

Entitlement to Class A franking credits for a late balancing life insurance company where taxable contributions are transferred from an unrelated superannuation fund under section 275 of the Income Tax Assessment Act 1936 (ITAA 1936)

Landlord - Costs associated with relocating tenants

Landlord - Cost of defective building works report

Assessability of United Kingdom Lump Sum Bereavement Payment

Body corporate fees - taxpayer still living in a property that they intend to use as a rental property

Primary production deduction: Land used for growing grapevines

Tax-related expenses - penalty not deductible

Tax Losses-Continuity of Ownership Test (COT) and application of 'saving rule'

Lump sum in arrears tax offset- Income protection insurance policy

Trading Stock - Cessation of business

CGT - trusts - non assessable distributions - reduced cost base

Division 40: cost - depreciating asset

Division 40: deduction for decline in value - partnership depreciating asset