Definition of beer: hops

Complying superannuation fund: deductibility of premiums on 'whole of life policy' - subsection 295-465(1) of the ITAA 1997

Capital Allowances: tax break - use of an asset merely for the purposes of reasonable testing or trialling

Consolidation: second element of cost base of shares - blackhole expenditure

GST and services related to accommodation in a retirement village operated by an endorsed charitable institution or trustee of a charitable fund that are GST-free

GST and services not related to accommodation in a retirement village operated by an endorsed charitable institution or trustee of a charitable fund

Foreign Income Tax Offset: tax paid on pension and rental income earned in New Caledonia

Assessability of foreign branch income derived from New Zealand

R&D tax concession: is a company 'not at risk' if it can expect to recover its R&D expenditure because of the good technical prospects of its activities (rather than merely because of the terms of the relevant arrangement)?

Disability superannuation benefit: medical certificates

Disability superannuation benefit

GST and entitlement offer to new shares

Self Managed Superannuation Funds: exchange traded options - tax treatment of premiums receivable

Self Managed Superannuation Funds: exchange traded options - tax treatment of premiums payable

Capital Gains Tax: beneficiary's share of trust net income includes trust capital gain - deduction for beneficiary's contribution to a complying superannuation fund

Capital allowances: tax break - expenditure in respect of the construction

Excise: street sweeper with a GVM of less than 4.5 tonnes carrying out public road maintenance

Taxation of financial arrangements: identification of arrangement - facility agreement

Remuneration or other income for personal (including professional) services in relation to the tax treaty with Singapore

Capital Allowances: tax break - asset not part of a set