Interest withholding tax - in substitution for interest

Beneficiary of a managed investment trust

Capital allowances: quasi-ownership right over land - meaning of lease

Non-portfolio dividends: returns on redeemable preference shares - debt interests

Application of Article 4(5)(d) of the Australia: Japan tax treaty - permanent establishment in Singapore of a Japanese resident company

Employer's fringe benefits taxable amount: change in employer's status from endorsed public benevolent institution to a hospital

Foreign exchange (forex) gains and losses: bond maturity

Consolidation: tax cost setting rules - acquisition of a consolidated group

Consolidation: treatment of transactions of an offshore branch of a subsidiary member of a consolidated group with other members of the group under the single entity rule

A compulsory subscription payable from foreign earnings in a foreign country under a legislative decree is not income tax

GST and sale of vacant land after removal of a damaged house that had been used solely in connection with input taxed supplies

GST and sale of vacant land used in connection with input taxed supplies and property development activities

The term 'unrelated' for the purposes of Article 11(3)(b) of the US Convention: where a company as the holder of redeemable preference shares has majority voting rights in relation to specified events

GST and sale of vacant land and demountable dwelling used solely in connection with input taxed supplies

Whether a United States head lessor of substantial equipment carries on business in Australia through a deemed permanent establishment under the United States Convention

Voting interest in a company in relation to foreign non-portfolio dividends

Classification of German Trade Tax as Federal Foreign Tax

Reportable fringe benefits: excluded fringe benefit - 'occasional' travel

Trading Stock: live stock - working beast - birds for display in a tourist park

Primary Production: farm management deposit - assessable primary production income