Assessability of employment income received by an Australian resident working in Vanuatu: income exempt from tax in Vanuatu under a Memorandum of Understanding

Assessable Income: government grant received under a contract to provide services

GST and supply of a Braille sign

GST and signs containing words, diagrams and Braille translation

Continuity of ownership test: listed public company - same people must control the voting power or company must carry on same business

GST and supply of Braille overlay for existing sign

GST and private health fund's preferred providers

Assessability of rental income received from Switzerland: foreign tax credits

Withholding tax: dividends - US parent of Australian company - 80% test

Research and Development: Deductions under section 73BA of the ITAA 1936 in relation to an asset acquired or constructed pre-29 January 2001

Research and Development: Deductions under section 73BA of the ITAA 1936 in relation to an asset that becomes an asset of the head company under subsection 701-1(1) of the ITAA 1997

Research and Development Tax Offset: 'R&D group turnover' where ownership of interests in an eligible company by an entity in capacity as trustee

GST and modifying an individual's surgical shoes

GST and custom-made surgical footwear

GST and supply of footwear modified to support and correct a deformed foot

Continuity of ownership test: listed public company - arrangements affecting beneficial ownership of shares

GST and supply of general purpose orthopaedic footwear known as comfort footwear

GST and supply of general purpose orthopaedic footwear known as extra-depth footwear

GST and supply of farm land that is also part of a GST-free supply of a going concern

Related payments rule: SPI Futures contracts