Assessability of Malaysian Government service pension derived by an Australian resident

Assessability of Netherlands pensions derived by an Australian resident

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

GST and treatment of a currency hedge agreement embedded within a contract for services

Capital Allowances: business related costs - limitation of deduction - expenditure in relation to a lease not obtained

Exclusive taxing right under the 1995 New Zealand Agreement - exempt income

Deductibility of card payment fee incurred in paying income tax liability under section 8-1 of the ITAA 1997

Eligible investment business: loan - Division 6C of the Income Tax Assessment Act 1936

Deductibility of card payment fee incurred in paying income tax liability under section 25-5, section 25-25 or section 8-1 of the ITAA 1997

Deductibility of card payment fee incurred in paying income tax liability under section 25-25 of the ITAA 1997

Self managed Superannuation Fund: limited recourse borrowing arrangement - borrowing from a related party on terms favourable to the self managed superannuation fund

Exempt Benefits: motor vehicle not for private use- tram

Deductions: swimming instructor (swimwear)

Exempt Income: 'defence civilian' deployed outside Australia

Taxation of Financial Arrangements: applicable functional currency election, application of the special rule about translation and particular gains and losses under Subdivision 230-B of the Income Tax Assessment Act 1997

Taxation of Financial Arrangements: identification of arrangement - facility agreement

Taxation of Financial Arrangements: hierarchy of provisions and the balancing adjustment in Subdivision 230-G

Self managed superannuation fund: limited recourse borrowing arrangement - refinancing

Eligible investment business: 'other security' - Division 6C of the Income Tax Assessment Act 1936

Self managed superannuation fund: limited recourse borrowing arrangement - third party guarantee