Energy Grants (Credits) Scheme: off-road credit - use of diesel fuel at a home for aged persons

Deductions and Expenses: boat charter business - part year use of boat

Company Tax Losses: same business test-whether it applies only to business carried on by a company in Australia

Capital Allowances: depreciating asset - section 73BA depreciating asset - full-scale test model

Baby Bonus: child overseas in taxpayer's care

Capital Allowances: cost - section 73BA depreciating asset - full-scale test model - refinement expenses

Self Managed Superannuation Funds: leasehold interest in an afforestation arrangement

Assessability of a capital gain derived by a non-resident from the disposal of shares in an Australian public company which do not have the necessary connection with Australia

Assessability of income received by a US resident company with an employee in Australia

Assessability of employment income received by a dual resident of Australia and Finland

Controlled foreign companies: amalgamation of two controlled foreign companies - transfer of assets

Controlled foreign companies: amalgamation of two controlled foreign companies - cancellation of shares

Cleaner fuels and permissions under section 61C of the Excise Act

Cleaner fuels and licensed persons

Deductions and Expenses: interest incurred on moneys borrowed by a sole trader to pay income tax

Medicare Levy Surcharge: foster child not covered by an insurance policy that provides private patient hospital cover

Excise implications of repackaging excise equivalent goods upon which customs duty has been paid

Energy Grants (Credits) Scheme: on-road credit - emergency vehicles - firefighting

Interest Withholding Tax Exemption: Certificates of Deposit - public offer test

Division 974: application of the debt test to Certificates of Deposit