GST and the supply of excess accommodation by a time-sharing scheme

Permanent establishment: supervisory activity as part of an installation project - UK resident

Non-commercial losses: income from employment as an art lecturer and the Exception in subsection 35-10(4)

Deductions: land tax arrears

Rental property expenses: co-owner rents the property

GST and supply by way of lease of a building designed to provide tertiary student accommodation

Car expenses: business kilometres - travel to tax agent

GST and agricultural managed investment scheme - supply of forestry services

GST and agricultural managed investment scheme - investor carrying on an enterprise

GST and agricultural managed investment scheme - pre-establishment acquisitions

GST and agricultural managed investment scheme - the capacity in which post-establishment acquisitions are made

Capital allowances: holder of an intangible depreciating asset - mining, quarrying or prospecting right

GST and supplies of an interest in a time-sharing scheme to non-residents overseas

Assessability of withdrawals from a New Zealand income equalisation account

Assessability of interest income from a New Zealand income equalisation account

Foreign Income Tax Offset: refunds from a New Zealand income equalisation account

Deductibility of deposits into a New Zealand income equalisation account

Foreign income - non-assessable and non-exempt: substantial equipment permanent establishment in a listed country

Excise: molasses tobacco

Deemed dividends: written loan agreement - no repayments before the private company's lodgment day for the income year in which the loan is made