Excise: meaning of tobacco

Hire purchase agreement: notional sale - 'start of the arrangement'

Capital allowances: business related costs - business proposed to be carried on

Capital allowances: business related costs - business not proposed to be carried on

Controlled foreign companies: financial intermediary business

Superannuation interest: proportioning rule - release authority

Capital Gains Tax: debt arising from the provision of services - whether same amount can be both ordinary income and a capital gain

Complying superannuation fund: deduction for increased amount of superannuation lump sum death benefit - earnings foregone

Complying superannuation fund: deduction for increased amount of superannuation lump sum death benefit - expenses in relation to contributions

Transfer from foreign superannuation fund to complying superannuation fund

GST and change in extent of creditable purpose where new residential premises are constructed for sale but subsequently rented

Eligibility for Tax Offset: R&D tax offset and exempt entity ownership exception

GST and credit card surcharge for payment of an Australian tax, fee or charge

Permanent establishment of a US Limited Liability Company

Excise: synthetic hydraulic fluid

Excise: ethylene glycol

Company Tax Losses: loss company is a 100% subsidiary of more than one listed public company during the test period - whether the former concessional tracing rules apply

Deferred capital loss or deduction: asset transferred between non-residents

Employee share scheme: voluntary undertaking not to dispose of a share

Consolidations: a company interposed between the shareholders and the head companies of two separate consolidated groups