Property fringe benefits: gift cards

Overseas employment exemption: employee engaged by a subcontracted company to implement a component of RAMSI

Energy Grants (Credits) Scheme: off-road credit - is vermiculite a mineral?

Energy Grants (Credits) Scheme: on-road - incidental use - manufacture and unloading

Self managed superannuation funds: Subparagraph 17A(3)(b)(i) of the Superannuation Industry (Supervision) Act 1993 - tribunal appointed administrator of the plenary estate of a person with a mental disability.

Capital Allowances: cost - computer software - annual licence fees

Excess contributions tax: transitional non-concessional contributions - age based deduction limit - associated employers

Consolidation: MEC group - non eligible tier-1 company subsidiary member of a MEC group becoming an eligible tier-1 company member of that same MEC group

Employee share scheme: indeterminate rights not fringe benefits

United States real estate investment trusts and managed investment trusts

GST and tax invoice for multiple recipients

GST and dip with biscuits

GST and tax invoices issued by another entity on behalf of a supplier

Bounties and subsidies: whether a repayable government payment a 'bounty or subsidy'

Transitional termination payments: variation to employment contract

Primary production: assessable primary production income - dividends

Payments by a life insurance company to correct unit pricing errors

Research and development: clawback (section 73C) for grants and recouped expenditure where the grant or recoupment may be subject to a repayment obligation

Property fringe benefit: money - tangible or intangible property

Wine Equalisation Tax: effect of principle of mutuality on sales by clubs and associations