Energy Grants (Credits) Scheme: off-road - forestry - treatment of timber at a preservation plant

Consolidation: the exit history rule and time of acquisition of an asset

Assessability of income earned by an Australian resident discharging Australian governmental functions in the United States

Superannuation retirement & employment termination: Eligible termination payments (ETP) - Journal entries insufficient to constitute payment of a death benefit ETP made under ETP provisions

Denial of interest withholding tax exemption to a US financial institution under Article 11(9)(a) of the United States Convention

Deduction for personal superannuation contributions - 'eligible person' in relation to a year of income

Research and development: consolidated group - deductibility for head company - expenditure incurred by subsidiary as a corporate trustee

Research and development: consolidated group - effect of single entity rule - R & D activities of subsidiary deemed to be carried out on behalf of head company

Research and development: consolidated group - R & D activities of subsidiary member deemed to be carried out on behalf of head company - not on behalf of another person

Research and development: consolidated group - R & D activities of two subsidiary members - only one registered

Capital gains tax (CGT): Deceased estate transfers private company shares to beneficiary

Energy Grants (Credits) Scheme: off-road - forestry - truck idling whilst waiting for felled timber to be loaded or unloaded

Assessability of contract income earned by a resident taxpayer from an organisation based in Indonesia

Interest Withholding Tax Exemption: United States limited liability company

Assessability of an Australian pension received by a resident of Indonesia

Deduction limit for employer defined benefit superannuation contributions

CGT: pre-CGT asset and majority underlying interest - whether an ultimate owner can have an underlying interest in the assets of a superannuation fund

Consolidation: Special conversion event - cessation of consolidated group

Consolidation: Special conversion event - MEC group coming into existence

Consolidation: Special conversion event - application of sections 701-15 and 701-50