Deemed dividend: Loan to another company in its capacity as trustee of a unit trust - application of section 109K

Deemed dividend: Loan to another company in its capacity as trustee of a unit trust - loan provider owns all units in the trust - application of section 109K

Self-education expenses - personal development course

Deemed dividend: Loan to another company in its capacity as trustee of a discretionary trust - application of section 109K

Deduction for interest expenses on borrowed funds used to purchase shares: no assessable income derived - company liquidated - taxpayer's subjective intention to derive assessable income

Refund of tax on foreign sourced income to non-resident beneficiary

Deductions: repairs - restoration of leased premises

CGT small business concessions: active asset test - company liquidations and cancellation of shares - relevant business ceases

CGT small business concessions: retirement exemption - roll-over of ETP if individual under 55

CGT small business concessions: net asset test - connected entities - Commissioner's discretion to determine control of entity

Deducting tax loss: saving rule - capital

Division 16E: appropriate method to calculate 'accrual amounts'

Deductibility: 'annual financing costs' paid in advance under a fixed interest commercial bill facility - date incurred

Rental deductions: lease of a car park attached to a private residence

GST and supply of a toilet seat and accessories for people with disabilities

Do the words 'Made in Australia' need to appear on beer labels?

Do the brewer's name and address need to appear on beer labels?

Annuity payments received under a will by a New Zealand resident

Assessability of Australian sourced dividend income received by a UK resident

Assessability of Australian sourced interest income received by a UK resident