Direct value shifting: options issued at a discount to market value

Capital gains tax: scrip for scrip rollover - redeemable preference shares exchanged for ordinary shares

FBT- Exempt Benefits: mobile phones

Research and Development Tax Offset: Exempt entity registered holder of shares but tax paying entity beneficial owner

Bank branching legislation: the application of section 160ZZZI

Prepayments: 'required to be incurred by a law'

Debt/Equity: whether redeemable preference shares are an equity interest or a debt interest

Debt/Equity: whether perpetual convertible notes are an equity interest or a debt interest

GST and supply of reconditioned second-hand goods divided before sale

Simplified Tax System (STS): Disposal of trading stock

Debt/Equity: whether converting preference shares are an equity interest or a debt interest

Non-share equity interest

General Practitioner (GP) Links Amalgamation Incentive Payments: whether ordinary income

General Practitioner (GP) Links Amalgamation Incentive Payments: whether a subsidy

Capital gains tax: 'GP Links' Amalgamation Incentive Payments

Deductions: expenses in updating and revising a book

Capital gains tax: granting a long term lease over land - lease for a term of 80 years

Exempt Foreign Employment Income: meaning of 'foreign service' where employment exercised on an oil rig 40 nautical miles from foreign country but within that country's exclusive economic zone (EEZ)

Foreign tax credit: New Zealand government superannuation pension

Assessability of income received by consultant from international organisation