Capital gains tax: testamentary gift of property to a deductible gift recipient

Non-commercial losses: do the beneficiaries of a discretionary trading trust carry on a business activity?

Energy Grants Credits Scheme: off-road - electricity generation - retail/hospitality - 'retail sale' and 'principal purpose'

Non-commercial losses - real property test and land adjacent to a dwelling

GST and fruit preserved in brine

Simplified Tax System (STS) - partner in partnership

Assessability of employment income received by an Australian resident working in Jordan

Deductions: annual operating fee paid by taxi licensee

Trust Losses: non-fixed trusts control test - replacement group - family

Energy Grants (Credits) Scheme: on-road credit - vehicle for transporting passengers or goods - drilling rig

CGT small business concessions: basic conditions - CGT event happening in relation to a CGT asset - granting of a lease

Simplified Tax System (STS): assets expected to be let predominantly on a depreciating asset lease

Return of Capital: not a dividend

Return of Capital - section 45A does not apply

Return of Capital - section 45B applies

Company tax losses - same business test - start-up company unable to show that continuity of ownership test satisfied for any period

Capital v. Revenue: acquisition of a subscriber base

Deduction: tax indemnity payment

Excess deductions for mining expenditure - another taxpayer obtains tax benefit because of deductions available to a company

Deductions: travel and incidental expenses - legal action to recover unpaid wages