Capital gains tax: Subdivision 122-A rollover: shares transferred from current shareholders

Capital gains tax: main residence exemption: interaction between the 'absence' rule and the 'first use to produce income' rule - dwelling used to produce income for more than six years

Energy Grants (Credits) Scheme: off-road credit - agriculture - horticulture - turf farm

Energy Grants (Credits) Scheme: off-road credit - agriculture - loading of pallets of turf onto trucks for transport

Energy Grants (Credits) Scheme: registration when one partner is deceased and the ultimate residue of the partnership has been distributed

Energy Grants (Credits) Scheme: claiming an energy grant where one partner is deceased and the ultimate residue of the partnership has been distributed

Partnership income and non-cash business benefit

GST and surrender of a renewable energy certificate to a government regulator

Capital allowances: depreciating asset - hold - fixtures on land

Capital allowances: depreciating asset - use for a purpose other than a taxable purpose

Consolidation: loss transfer testing - pattern of distributions test - a non-fixed trust holds fixed entitlements to 50% or more of the income or capital of a company

Consolidation: chosen transitional entity - owned profits in transitional group and adjustment to allocable cost amount

Consolidation: transfer testing - continuity of ownership test -a non-fixed trust holds fixed entitlements to 50% or more of the income or capital of the head company

Consolidation: meaning of the term 'the company' in Item 4 in the table in subsection 707-320(2) of the Income Assessment Act 1997 (ITAA 1997) in the context of a multiple entry consolidated (MEC) group

Offshore Banking Units: Investment Activity

GST and composite supplies of education courses

Continuity of Ownership Test: listed public company - requirement that exactly the same shares or interests must continue to be held

Charitable institutions: provision of child care services

GST and the meaning of 'State' for the purposes of sections 38-445 and 38-450 of the GST Act

Interaction between Division 7A of the Income Tax Assessment Act 1936 (ITAA 1936) and Part 2-42 of the Income Tax Assessment Act 1997 (ITAA 1997)