Capital Allowances: immediate deduction for jointly held depreciating assets costing $300 or less

Infrastructure Borrowings: Direct and indirect - cancellation of Development Allowance Authority certificate - concessional treatment

Infrastructure Borrowings: Direct and indirect infrastructure borrowings - infrastructure period

Infrastructure Borrowings: Direct and indirect - infrastructure period - relevant event - first act or omission

Infrastructure borrowings: Direct infrastructure borrowings - anti-avoidance - deferral of deduction for payment to associate

Infrastructure borrowings: Direct infrastructure borrowing - anti-avoidance - certain recouped expenditure

Assessability of salary and wages received by Irish citizen working in Australia

Declaration regarding the extent of franking of a dividend

Assessability of remuneration derived in Australia by a Japanese resident

GST and input tax credits for car dealers acquiring cars from a charitable institution, a trustee of a charitable fund, a gift deductible entity or a government school

Assessability of an Australian sourced pension paid to a resident of The Philippines

CGT small business concessions - small business CGT affiliate

CGT: personal use assets - gold nuggets

Capital Gains Tax: Status of pre-CGT asset owned by demerged entity

Commercial debt forgiveness - taxation debt owed to the Commonwealth

CGT small business retirement exemption - whether 'capital proceeds' received

CGT small business concessions: controlling individual - unit trust with discretionary trust unit holder

Capital Gains Tax: Disposal of interest in an 'off the plan' purchase contract

Capital Allowances: balancing adjustment event for a depreciating asset never used

Fringe benefits tax - employee benefits obtained through fraudulent activity