Definition of child for purposes of section 295-485 of the Income Tax Assessment Act 1997

GST and bill of exchange not honoured at maturity

Consolidation: entry history rule - characterisation of foreign exchange gains and losses

Capital Gains Tax: main residence exemption - interaction with non-resident provisions

Capital gains tax and foreign residents: meaning of 'happening to' a CGT asset in section 855-40 of the ITAA 1997

Employee share scheme: timing of deduction for money provided to the trustee of an employee share trust

Excess contributions tax: restitution of a 'mistaken' contribution

EGCS: off-road credit - marine transport - use of diesel fuel in tractors to load and/or unload a vessel

Small business concessions: connected entities - 'control' of an unadministered deceased estate

Fuel Tax Credits: refrigerated containers - mechanically-driven compressor - marine transport

Employee share trust that acquires shares to satisfy rights provided under an employee share scheme and engages in other incidental activities

Employment termination payment paid by an employer and Article 14 of the 2003 UK Convention

GST and bill of exchange as consideration for a supply

Assessability of an employment termination payment paid to a foreign resident

The basis for including an employment termination payment in the assessable income of a foreign resident

Reportable employer superannuation contributions: additional superannuation contributions made by employer

Superannuation guarantee: ordinary time earnings and payment in lieu of a flex credit under a certified agreement

Capital gains tax: disposal or creation of assets by partners to a wholly-owned company

Mining withholding tax: withholding from mining payment - GST inclusive basis

CGT event C1: sale of shares without the owner's consent