Key developments featured in this edition include:rn- company carry back lossesrn- strengthened Part IVA (general anti-avoidance) provisionsrn- foreign residents accessing the general 50% CGT discountrn- consolidating many of the dependant offsets into one new offset – the Dependant (Invalid and Carer) offsetrn- cap on amount claimed for self-education expensesrn- phasing out of medical expenses offsetrn- higher concessional contributions cap for people aged 60 or overrn- new transfer pricing rules