Withholding tax exemption: interest on global bearer notes issued by an undisclosed Australian principal through an offshore agent

Determination of the net income or loss of a partnership and partnership 'salaries'

Assessable income : drawings of partnership 'salary' to a partner

Retirement income entities - acquisition of collectable banknotes and coins from a related party

Capital gains tax: CGT asset - statutory water rights

Capital gains tax: rollover relief - transfer of asset to company in same wholly-owned group during the period commencing 30 June 2003 and ending just before the first day of the originating company's first income year that commences after 30 June 2003

Rental Property Expenses - bank guarantee in lieu of deposit - deductibility of fees

Employee share scheme: fractional interest in a share

GST and supply of a bread pretzel

Capital Allowances: low-value pool - disposal of pre-CGT asset

Capital Allowances: roll-over relief - transfer of low-value pool assets from partnership to wholly-owned company

Foreign tax credits: Average rate of Australian tax for a life insurance company

Life insurance company: foreign tax credits - discretion to amend determination

Capital gains tax: main residence exemption - dwelling inherited through chain of deceased estates

Capital gains tax: shares - non assessable payment

Direct value shifting: consequences of a Neutral Value Shift - taxing event generating a gain

General value shifting regime: direct value shift - exempt entity

Deductibility of judgment debt interest incurred in respect of a personal income tax debt

Commercial debt forgiveness - commercial debt - non-share equity interest

Assessable income: payments for providing respite care for a disabled person