Assessability of lump sum payment paid from South African superannuation fund to an Australian resident

Company tax losses: same business test - not practicable to show continuity of ownership test satisfied for any period

Company tax losses: same business test - latest time practicable to show continuity of ownership test satisfied

GST and hopia (Asian pastry)

Company bad debts: company unable to show continuity of ownership test satisfied for any period

Group company loss transfer: income company must be resident throughout the deduction year

Exempt benefits: work-related preventative health care - corrective optical aids for screen based equipment

Energy Grants Credits Scheme: off-road - marine transport - bed levelling vessel

Capital Allowances: cost of depreciating asset obtained through salary sacrifice

Distribution statements for non-share equity interests

Assessability of income derived by a non-resident company from a tour of performers in Australia

Resident of the UK in receipt of Australian employment income: present in Australia for a period not exceeding 183 days

Foreign Income and Foreign Losses: income derived from trading shares on the United States stock exchange

Foreign Income and Foreign Losses: income derived from trading shares on the Hong Kong stock exchange

Capital Allowances: hold - assets attached to land by licensee

Foreign tax credit and refundable tax offsets

Capital Gains Tax: discount capital gain - lease surrender receipt by lessor

Research and Development: application of clawback against expenditure incurred on acquisition or construction of pre-29 January 2001 plant

Research and Development: clawback - when has a company received, or become entitled to receive, a grant or recoupment

Research and Development: application of clawback against other and core technology expenditure incurred on unregistered research and development activities