Energy Grants (Credits) Scheme - Off-road credit - Baling of hay

Energy Grants (Credits) Scheme - Off-road credit - is straw considered to be hay

Capital gains tax: assets having necessary connection with Australia: foreign resident company becoming Australian resident

Retirement income entities: failure of auditor to report within specified period

Income tax: application of section 121 of the Income Tax Assessment Act 1936 to a mutual discretionary fund

Deductions: wine equalisation tax

GST and sound amplifiers for people with hearing difficulties

Assessablility of income derived by an Australian resident performing independent personal services in Germany

Consolidation: membership - restructure of membership interests supporting components of life insurance business

GST and supply of rights to sell education packages to Australian resident affiliates that carry on an enterprise in Australia

Debt/Equity: the timing of the deductibility of returns on a non equity share

Performance period for a stapled instrument under Division 974 of the ITAA 1997

Foreign exchange (forex) gains and losses: operation of Division 775 where the head company of a consolidated group is an ADI

Foreign exchange (forex) gains and losses on payment of foreign currency on the re-exchange of currencies under a foreign exchange swap contract

Foreign exchange (forex) gains and losses made by an ADI

Assessability of employment income received by dual resident of Australia and Singapore in the Joint Petroleum Development Area

Assessability of professional services income received by dual resident of Australia and Singapore in the Joint Petroleum Development Area

Consolidation: transfer testing - transferring losses to the head company of a MEC group after cessation of another MEC group

Energy Grants (Credits) Scheme: off-road - forestry - a nursery, in a forest or plantation

GST and tax invoices issued by another entity on behalf of a supplier