Convertible Debentures and Tainted Share Capital Accounts

Capital allowances: granting a right of use - other than a taxable purpose

Managed investment trust withholding rate under Subdivision 12-H of Schedule 1 to the Taxation Administration Act 1953

Custodians' managed investment trust withholding rate under Subdivision 12-H of Schedule 1 to the Taxation Administration Act 1953

Wine Equalisation Tax: cider manufacture - the combining of apple juice condensate, apple juice concentrate and water to produced apple juice for fermentation

Exempt benefits: free travel on bus - private use

Entertainment facility leasing expenses: hire of a marquee

Taxation of Financial Arrangements: financial arrangement - is a forward purchase contract 'cash settlable' under paragraph 230-45(2)(e) of the Income Tax Assessment Act 1997

Taxation of Financial Arrangements: financial arrangements - offsetting contracts - requirements under subsection 230-530(4) of the Income Tax Assessment Act 1997

Capital gains tax: testamentary trust - trustee can choose to be assessed on capital gains

Superannuation benefits: CSS indexed pension partially funded by a roll-over

National Rental Affordability Scheme (NRAS)

Capital gains tax: CGT discount - application of Subdivision 152-E and Subdivision 124-B roll-over

CGT: non-resident becomes resident - assets in respect of which choice was made to treat as having the necessary connection with Australia

Consolidation: membership rules - foreign hybrid company

Wine Equalisation Tax: cider manufacture - adding sugar to apple juice prior to fermentation

PAYG withholding: meaning of managed investment trust

Superannuation Product: one or two superannuation income streams

Benchmark rate of return: Mandatorily Redeemable Preference Share (MRPS)

Consolidation: entry Allocable Cost Amount - identifying the relevant asset for the purposes of section 705-56 of the ITAA 1997