Australian Master Tax Guide 2012

30 June acquired amount assessable income Australian resident base and reduced beneficiary calculated capital gain capital loss capital proceeds CGT asset CGT event happens CGT provisions Commissioner company's complying superannuation fund consolidated group debt deduction demerger demutualisation depreciation discretionary trust disposal dividend eligible employee exempt income expenditure FHSA FITR foreign resident franked distribution franking credits gain or loss head company included income stream income tax incurred individual investment ITAA97 Subdiv lease legal personal representative liability loan lump sum main residence market value MEC group non-assessable ordinary income ownership paid partner payable pension period person post-CGT pre-CGT asset presently entitled received reduced cost base relation relevant roll-over scheme shareholder shares SISR Special rules subsidiary member superannuation benefit superannuation contributions tax offset tax purposes taxable income taxation taxpayer termination payment trading stock transfer unit trust value shifting venture capital