Foreign residents and indirect Australian real property interests

Fuel tax credits and measuring instruments for fuel

Product Stewardship for Oil Scheme: de-mineralisation

GST and when consideration is provided where a debt is deferred

Controlled Foreign Companies: attribution of foreign income to Australian entity with de facto control of foreign entity - no direct or indirect attribution interest in that entity

Capital Allowances: depreciating asset - improvement to land - gully dam

Self managed superannuation fund: Division 13.3A of SIS Regulations - interest in another entity - units in a unit trust

Self managed superannuation fund: Division 13.3A of SIS Regulations - interest in another entity - listed company shares

Capital Allowances: hold - fixtures on land subject to sale contract

Capital Allowances: depreciating asset - fixtures on land subject to sale contract - identification of assets held

Capital Allowances: decline in value - taxable purpose - hobby of prospecting

Fuel Tax: transitional - rate applicable in determining fuel tax credit entitlement

Foreign tax credit: capital gain from the sale of asset situated in the USA by a dual resident of Australia and the USA

Capital gains tax: CGT event C2 - unsecured note

Employee share scheme: replacement rights received on company takeover

Assessability of UK War Widows pension

Residual fringe benefit: tax-exempt body - recreation centre

Withholding Tax Exemption: interest and dividends paid by an Australian resident and received by a Dutch Stichting as unitholder in an Irish Common Contractual Fund

Assessable Income: application of the business profits article to a Dutch Stichting that is a unitholder in an Irish Common Contractual Fund

Assessable Income: Irish Common Contractual Fund - residency for the purposes of the Irish Agreement