Entertainment Facility Leasing Expenses: private function room and hotel room expenses

Fuel Tax: apportionment of fuel and calculating the quantity of fuel for use in carrying on an enterprise based on average hourly fuel consumption

Capital Allowances: tax break - used for the principal purpose of carrying on a business

Franking Accounts: exercise of paragraph 109RB(2)(a) of the Income Tax Assessment Act 1936 discretion

Small Business Concessions: small business entity test - annual turnover - business carried on part year only

Assessability of periodic payments made to an Australian resident from Ireland

Assessability of foreign branch income derived from New Zealand

Borrowing expenses passed on to a subsidiary

Microbrewery - legally and economically independent

Derivation of an amount received on the cash settlement of an exercised option

Deductibility of an amount paid on the cash settlement of an exercised option

Deductibility of premiums payable on the acquisition of options

Assessability of premiums receivable on the sale of options

Exchange Traded Options: derivation of premiums receivable

Exchange Traded Options: deductibility of premiums payable

Shares acquired and disposed of in an options trading business: trading stock

Capital Allowances: business related costs - amount you can deduct - income year in which business ceases

Capital Allowances: carbon sink forest - cost of land

Fuel Tax Credits: refrigerated trailers

Converting excess franking offsets of a Pooled Development Fund to a tax loss