Capital gains tax: Scrip for scrip rollover - whether original shareholders and acquiring company are dealing at arm's length

Group company loss transfers: excess franking offset converted into tax loss

Capital Gains Tax: CGT asset - water allocation

Excise: accounting for excisable goods for the purposes of section 60 of the Excise Act 1901

Consolidation: capital gains - tax cost setting amount - cost base and reduced cost base - incidental costs

GST and speech therapy in a group environment following a detailed one on one assessment of a child

GST and speech therapy in a group environment without a detailed one on one assessment prior to therapy

GST and training provided to a parent as part of their child's speech therapy

GST and training provided to a parent of a child when the training is not a requirement of their child's speech therapy treatment

GST and entitlement to an input tax credit for acquisitions that are used to make supplies to customers who provide entertainment

Non Commercial Losses: Other Assets test - valuation of trading stock

Simplified Tax System (STS) and hire purchase payments

Simplified Tax System (STS): accounting method - timing of deductions for the general interest charge

Simplified Tax System (STS): STS pools and legal personal representatives of a deceased STS taxpayer

GST and laser vision correction surgery

Non Commercial Losses: Property test and partly used dwelling for business

Licence to use image granted to a family trust

Assessability of an act of grace payment

Income: Commission paid to executor of deceased estate

Division 7A: dividend deemed to an interposed entity - effect of section 109T of the ITAA 1936