Excise: meaning of tobacco plant

Refund of deposit: received by a purchaser as an assessable recoupment

Energy Grants (Credits) Scheme: off-road credit - diesel fuel used in construction of premises

Tax cost setting amount: leaving time - tax cost setting amount of membership interests that also constitute liabilities under accounting standards

Tax cost setting amount: leaving time - membership interests that also constitute liabilities under accounting standards

Excisable goods: waste sump oil recycling

Foreign termination payment

Lump sums received from foreign superannuation funds by Australian residents: relevant periods under subsection 305-75(3) of the ITAA 1997

Disability superannuation benefit: roll-over - commencement of an account-based pension

Assessability of interest income sourced in France received by an Australian resident individual

Rebatable employer: meaning of 'non-profit association' - members include government bodies

Capital allowances: tax break - substantially identical assets

Capital gains tax: land vested in a statutory trustee for sale, CGT event A1 or CGT event E1?

Assessability of discount on options granted under an employee share scheme by an Australian resident company to a director who is a resident of South Africa

Capital Allowances: depreciating asset - mining, quarrying or prospecting right

GST and supply of potential residential land subdivided from land on which a farming business was carried on that is not GST-free

Administrative penalty: failure to withhold from royalty payments to a French resident

PAYG withholding: penalty for failure to withhold - objection rights

Capital Works: your area - tax law partnership

Capital Allowances: holding depreciating assets - tax law partnership