Capital Allowances: tax break - investment commitment time - depreciating asset subject to hire purchase agreement

Life Assurance Company: calculation of passive income - ceases to carry on life assurance business before the end of the statutory accounting period

Capital Allowances: business related costs - undivided amount of capital expenditure - several discrete matters - dissection of amount

Capital Allowances: business related costs - amount incurred indifferently - most relevant business

Employee Share Scheme: rights to acquire shares at a future time authorised by shareholders

Capital Gains Tax: trust split - appointing a new trustee - CGT event E1

Share Capital Tainting: option premium for the purposes of section 197-25 of the Income Tax Assessment Act 1997

Capital Gains Tax: temporary residents - temporary resident acting in a trustee capacity

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

Deductibility of expenses: property buyers agent's fee

Fuel Tax: apportionment of fuel and statistical sampling.

Capital Allowances: business related costs - limitation of deduction - incurred in relation to gaining or producing exempt income or non-assessable non-exempt income

Income Tax: tax treatment of losses realised by a complying SMSF on disposal of shares

Income Tax: assessability of rental income received by Australian resident from the United Kingdom

On-market Share Buyback

Income tax: assessability of service income received by a non-resident of Australia and East Timor from the Joint Petroleum Development Area

Capital Works - reclaimed land - structural improvement

Definition of trading stock: meaning of 'for purposes of...exchange'

Producer rebate: pooling of grapes from which wine is manufactured

Complying superannuation fund: deductibility of premiums on 'whole of life policy' - paragraph 279(1)(a) of the ITAA 1936