Assessability of an allocated pension from an Australian resident public superannuation fund received by a resident of Japan

Capital Allowances: termination value on the granting of a licence to exploit a patented invention

Capital Allowances: balancing adjustment event occurring on the granting of a licence to exploit a patented invention

Capital Allowances: depreciating asset - rights under the law of a foreign country in respect of a licence to exploit a patented invention

Capital Gains Tax: disposal of goodwill by a branch to another entity

Consolidation: MEC group - eligible tier-1 company (wholly-owned by non-resident) and its wholly-owned subsidiary cease to be members of the MEC group

Consolidation: MEC group - wholly-owned subsidiary of an eligible tier-1 (ET-1) company ceases to be a member of the MEC group at the same time as the ET-1 company

Capital Gains Tax: pre-CGT asset and majority underlying interest - whether a non-profit company can be an ultimate owner if its constitution permits distributions to members in limited circumstances

Assessability of workers compensation received by resident in substitution of exempt foreign employment income while they are on a graduated return to work program

Refund of GST when supply cancelled after deregistering entity for GST from 1 July 2006

GST and refunds of GST incorrectly included in the price of non-taxable supplies from 1 July 2006

GST and GST returns where company ownership changes from 1 July 2006

Restructure/resettlement of superannuation fund

Capital gains tax: demerger - measurement of ownership interests - exceptions to subsection 125-70(2) - adjusting instruments

Capital Gains Tax: cost base - remuneration paid to a legal adviser

Foreign hybrid rules: treatment of foreign hybrid company as a partnership

Controlled Foreign Companies: cost base of assets owned by the CFC when it first becomes an eligible CFC

Disposal of Goodwill: tainted asset

Diesel Fuel Rebate Scheme:

Definition of mead for the purposes of the A New Tax System (Wine Equalisation Tax) Act 1999