Consolidation: MEC group - appointment of a replacement provisional head company - MEC group reduced to a single eligible tier-1 company

Assessability of trust distributions to non-resident beneficiaries

Commercial Debt Forgiveness: whether a debt used to acquire a subordinated note can be a non-recourse debt

Commercial Debt Forgiveness: whether the interim use of bridging finance precludes a debt from being non-recourse

GST and the supply of services for the construction of plant on an oil rig in the Joint Petroleum Development Area

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

Investment Product: reasonable to expect - holder of depreciating assets

Investment Product: subleases property to another entity - right to immediately possess depreciating assets

Withholding Tax: dividends paid in respect of redeemable preference shares - rate of withholding tax determined under the United States Convention

Employee Share Options: foreign tax credit relief to an Australian resident taxpayer where an employee share option benefit is taxed by the United States

Employee Share Options: taxing rights on gain from sale of shares by an Australian resident taxpayer where the options to purchase those shares were granted to the taxpayer when they were working in the United States of America

Capital Gains Tax: granting a long-term lease - whether the original lease term includes the term of any renewal of the lease

Assessability of foreign source employment income derived by a member of the Australian Defence Forces

Obtaining of treaty benefits under US Convention

Assessability of dividends under Article 10(3) of the US Convention - determination made under Article 16(5) of the US Convention

Employee Share Trust: sole activities test

GST and right to a share of net profit in return for a contribution of money - a taxable supply

GST and 'supplies made through the enterprise' for the purposes of Division 135

Division 15 of Part III of the Income Tax Assessment Act 1936: contract between a non-resident insurance company and a resident insurance company to make good a loss from a surety bond

Individual Retirement Accounts and Foreign Investment Fund measures