Capital Allowances: cost - 'section 73BA depreciating asset' - new full-scale test model - re-use of components from earlier test model

Tobacco Producer Licence: conditions that relate to the control and security over the tobacco produced

GST and internet banking transaction fee for personal customers

Distribution Statements: allocation of franking credit to frankable distribution

Foreign Hybrid Company: UK limited liability partnership

Foreign Hybrid Limited Partnership: UK limited liability partnership

Exempt Benefits: meals on working days - benefit consisting of a meal that is ready for consumption

Classification of a United Kingdom limited partnership for Australian income tax purposes

Self managed superannuation funds: in-house assets - contractual funding arrangement with related party

Superannuation Guarantee: USA Agreement on social security - certificate of coverage - non-resident for income tax purposes

Permanent establishment: meaning of 'substantial equipment'

Acquisition of the beneficial ownership of all of the shares in a subsidiary member of a consolidated group by another consolidated group

Interest deduction on funds borrowed to fund the redemption of redeemable preference shares

Capital Gains Tax: main residence exemption - testamentary trust - CGT event brought about by individual to whom ownership interest passed

GST and whether a sublease of real property is a long-term lease

Capital Gains Tax: deceased estate - foreign property

Company losses: continuity of ownership test - time of change in ownership of shares

Company losses: continuity of ownership test - same persons must control the voting power or company must carry on same business

GST and the supply of vertical lifts specifically designed for use primarily by people with limited mobility

Consolidation: CGT event L5 where ACA is not negative after step 4