Fuel Tax Credits: rate applicable in determining the amount of an increasing or decreasing fuel tax adjustment

Redeemable Preference Shares: accumulated dividends forming part of redemption amount

Fuel Tax Credits: supply of kerosene for domestic heating

Fuel Tax Credits: attributing fuel tax credits by reference to the quantity of fuel actually used

Fuel Tax Credits: GST groups and membership of approved environmental programmes

Self Managed Superannuation Funds: contracts for differences (CFDs) - no fund assets deposited with CFD provider

Self Managed Superannuation Funds: contracts for differences (CFDs) - fund assets deposited with CFD provider - charge over fund assets

Self Managed Superannuation Fund: trustee using a margin account for fund investments in listed shares

Trust Losses: control test - whether a group begins to control a trust after the death of an individual

GST and tax invoices issued by an unregistered agent of a supplier

Capital Gains Tax: exemption for non-resident beneficiary of trust

Excise: licence conditions in relation to notification of change of trustee for a trust

PSO and a change to an item in the table in subregulation 4(1) within a claim period

Consolidations: Foreign Branch Transactions - single entity rule

Consolidation: life insurance - head company treated as a life insurance company

Fuel Tax Credits: environmental criteria and motor vehicles used primarily on an agricultural property - relevance of time

Employee Share Scheme: rights to acquire shares subject to shareholder approval

Capital gains tax: third element of cost base - travel and accommodation costs relating to initial repairs

Assessable income: amount received for the transfer of 'know-how'

Capital Allowances: balancing adjustment amount - whether patent used for a taxable purpose