Car parking fringe benefits: fee charged by a parking station for all-day parking - daily rate equivalent for periodic parking arrangements.

Capital gains tax: time of CGT event A1 where body corporate transfers property to developer

Superannuation Guarantee Scheme: notional earnings base

Consolidation: life insurance - tax cost setting amount for membership interests where unit trusts cease to be subsidiary members of a consolidated group

Consolidation: income and deductions - restructure of membership interests supporting components of life insurance business

Consolidation: CGT event E3 - restructure of membership interests supporting components of life insurance business

Consolidation: tax consequences on exit - restructure of membership interests supporting components of life insurance business

Australian financial institution (AFI) subsidiary: Part X of the ITAA 1936

Assessability of foreign income received by an Australian resident performing research in the USA

Fuel Tax: agricultural vehicles and environmental criteria

Capital Allowances: deductible balancing adjustment amount for plant started to be constructed before 1 July 2001

Assessability of income derived by a resident of Finland from providing services in Australia as a contractor

Assessability of Australian sourced salary and wages received by a resident of Switzerland

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

Assessability of consulting income from China received by a resident taxpayer

Company tax losses: a 'widely held company' that replaces another 'widely held company' for part of the income year - whether a widely held company 'at all times' during the income year

Company tax losses: is a 'corporate change' under section 166-175 of the ITAA 1997 taken not to have happened because of the effect of section 703-75 of the ITAA 1997

Residency: foreign trust income - temporary resident

Capital Allowances: business related costs - in relation to your business

Capital Allowances: depreciating asset - composite asset - open-cut mine pit haulage road