Deduction limit for employer superannuation contributions under subsection 82AAC(2) of the ITAA 1936 - associates for part of the year of income

Excise: imposing restrictions on an excise storage licence

Product Grants and Benefits Administration Act: error in previous claim - whether entities have a choice between making a new claim and requesting an amended assessment

GST and right to a share of net profit in return for a contribution of money - not a credit arrangement

Product Grants and Benefits Administration Act: error in previous claim - whether an entity may request an amended assessment

Product Grants and Benefits Administration Act: error in previous claim - whether entities are permitted to make a new claim

Fuel Tax Act: fishing operations - where a deckhand provides their services to the owner of a fishing vessel

Tobacco Producer Licence: conditions that relate to the tobacco producer's shareholding - from 1 July 2006

Fuel Tax Credit: eligibility - grader with GVM greater than 4.5 tonnes

Cleaner Fuels Grants: reductions resulting from refunds of duty

Fuel Tax Credits: adjustments - vehicle fails to satisfy the environmental criteria requirement when fuel is used in the vehicle

Withholding Tax: income that is equivalent to the payment of interest on a loan

GST and finance leases and securitisation arrangements

GST and cheques issued by a non-authorised deposit-taking institution

GST and right to a share of net profit in return for a contribution of money - not an interest in a debt

Capital Works: plant - rock wall

ATO ID 2007/161 (Withdrawn) -

Foreign Tax Credit: New Zealand tax incorrectly paid on pension income

Transitional termination payments

Capital Gains Tax: rollover relief - compulsory acquisition - easement created