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15,254 results
GST and the meaning of 'corridors' in relation to serviced apartments in a retirement village
GST and annual conference held by a religious institution
GST and whether a lease with an option to renew is a long-term lease
Excise: ship's stores consumed during an aborted international voyage
Excise: refusal to grant a licence on the basis that refusal is necessary to protect the revenue
Energy Grants (Credits) Scheme: off-road credit - mining for diatomite
Superannuation Guarantee: Article 8 of the Portugal Agreement on Social Security - certificate of coverage
Assessability of income derived in New Zealand by an Australian resident taxpayer
Excise: Record keeping requirements when licences cancelled or not renewed
Energy Grants (Credits) Scheme: off-road - forestry - transplanting seedlings from a nursery within a forest or plantation
Application of the Limitation on Benefits Article of the US Convention
Capital gains tax: Australian resident - disposal of residential property in Singapore
Assessable income: derivation of Commonwealth funding - Cooperative Research Centres (CRC) Programme
Application of foreign exchange (forex) provisions to a facility agreement where the lender is under no obligation to rollover amount
Application of foreign exchange (forex) provisions to a facility agreement entered into before 1 July 2003 where rollovers occur after 1 July 2003
Term subordinated notes issue: deferred interest and the existence of an effectively non-contingent obligation
Assessability of net capital gain from the sale of South African real property by an Australian resident
Dual residency under the double tax agreement between Australia and New Zealand (the New Zealand Convention)
The application of the Business Profits Article in relation to the Interest Article in the double tax convention between Australia and New Zealand (the New Zealand Agreement)
The application of the Business Profits Article in relation to the Dividend Article in the double tax agreement between Australia and New Zealand (the New Zealand Agreement)