Assessable Income: securitisation arrangement - profit emerging basis of returning assessable income

Consolidation: single entity rule and issue of non-share equity

Consolidations: single entity rule and payment of non-share dividends

Energy Grants (Credits) Scheme: off-road - generation of electricity for use at particular premises

Superannuation fund for foreign residents

Capital Gains Tax: cost base modification of CGT asset acquired from exercise of put option

Capital Allowances: tax break - investment commitment time - option to delay construction

Excise and Osmotic Distillation

Capital Allowances: business related costs - settlement payment - in relation to your business

Deductions: interest expense on a loan to acquire options

Employee Share Scheme: assessability to an employer of the option exercise price paid by an employee

Capital Allowances: business related costs - when eligibility for deduction is established

Capital Allowances: legal expenses incurred after taxpayer starts to hold depreciating assets - second element of cost

Foreign Income Tax Offset: New Zealand government superannuation pension

Share capital tainting

Dividends: non-share dividends and interest - superannuation fund for foreign residents - withholding tax

Non-assessable and Non-exempt Income - Dividends: non-share dividends and interest of a superannuation fund for foreign residents

Dividends: non-share dividends and interest - foreign superannuation fund - withholding tax

Consolidation: eligibility to be a subsidiary member of a consolidated group - residence and the single entity rule

Immediate annuity as defined in subsection 995-1(1) of the Income Tax Assessment Act 1997