Bounty and subsidies: financial assistance received in commencing a business - whether received 'to commence a business'

Dividends paid on redeemable preference shares treated as a 'cost' for the purposes of subparagraph 820-890(1)(b)(ii) of the Income Tax Assessment Act 1997

Consolidation: multiple entry consolidated group - special conversion event

Consolidation: tax cost setting rules - acquisition of a MEC group

Capital works: plant - improvements partly used for accommodation of employees

Amendment of assessments: exception to two year period of review if an individual is a beneficiary of trust estate

Functional currency choice: initial exchange of currency under a cross-currency interest rate swap

Functional currency choice: re-exchange of currency under a cross-currency interest rate swap agreement

Capital allowances: mining, quarrying or prospecting right - interest in a licence

Section 23AH of the Income Tax Assessment Act 1936 and drilling rig deployed outside the exclusive economic zone (EEZ) of a foreign country

Medical expenses tax offset: cost of reconfiguring a standard car in preparation for the installation of medical or surgical appliances

Company tax loss: whether a tax loss which is disallowed following an injection of income is cancelled

Company tax loss: whether the Commissioner can be prevented from disallowing any part of a tax loss following an injection of income

Complying superannuation fund: deduction for increased amount of superannuation lump sum death benefit

Excise: subitem 15.2 and process oils

Exempt income: civilian employee of an international peacekeeping force - income earned after 1 July 2009

Deductions and expenses: short sale transactions and securities lending arrangements

Imputation: benchmark rule and non-share equity interests

Capital Gains Tax: foreign source capital gains made by a resident trust for CGT purposes

Capital gains tax: Australian source capital gains made by a resident trust for CGT purposes