Consolidation: Special conversion event - application of section 701-10

Classification of a Bermudan Exempted Limited Partnership for Australian income tax purposes

Energy Grants (Credits) Scheme: off road - forestry - preservation of generic milled timber

Employee Share Scheme: deduction for the issue of shares

Capital Allowances: installed ready for use and held in reserve

Company losses: continuity of ownership test - inter-entity loss multiplication - whether appropriate to use the non-formula method

Superannuation Guarantee: payments of salary or wages to former employees

Capital Gains Tax: cost base - costs of hiring furniture and ornaments

Exempt Entities: employer association

Company tax loss: whether the Commissioner can be prevented from disallowing all of a tax loss following an income injection

Company tax loss: whether 'continuing shareholders' include trusts that have made family trust elections

The effect of indirectly receiving a franked distribution through trusts

Residual fringe benefit: funeral expenses of deceased employee

Assessability of salary and wages derived in Papua New Guinea by an Australian resident who works under a cyclical roster and spends their time off in Australia engaged in other business activities

Assessability of income derived by an Australian resident performing independent personal services for an Italian entity

Foreign source income: pension - temporary residents

Taxing rights over United Kingdom sourced pension income under the United Kingdom Convention where taxpayer is a temporary resident of Australia

Foreign source income: pensions - non-assessable non-exempt income and temporary residents

Foreign Tax Credits resulting from a Mutual Agreement Procedure (MAP)

Assessability of long service leave accrued overseas by a foreign resident while employed by an Australian resident company