Assessable income: derivation of income - spread betting

Entity specific matters: trusts- whether a Managed Investment Scheme is a Unit Trust for the purposes of Division 6C of Part III of the Income Tax Assessment Act 1936

Capital Allowances: capital works - construction expenditure - preliminary expense

Functional currency choice: amounts borrowed/lent in a non-AUD currency which later becomes the 'applicable functional currency'

GST and decreasing adjustments for supplies arising from terminated hire purchase agreements with underlying securitisation arrangements

Functional currency choice: amounts borrowed/lent in a non-AUD currency other than the one which later becomes the 'applicable functional currency'

Employee share scheme: real risk of forfeiture - minimum term of employment and good leaver provisions

Employee share scheme: whether interests in a corporate limited partnership are ordinary shares

Deducting tax loss: saving rule - limit on extent that the tax loss can be reflected

Capital allowances: depreciating asset - decline in value calculation - use of a mining, quarrying or prospecting right - conducting particular feasibility studies

Capital allowances: depreciating asset - decline in value calculation - use of a mining, quarrying or prospecting right - precluding exploration by another entity - priority in obtaining the grant of a mining, quarrying or prospecting right

Capital allowances: depreciating asset - decline in value calculation - use of a mining, quarrying or prospecting right - operations in the course of working a mining property

Capital Allowances: depreciating asset - decline in value calculation - use of a mining, quarrying or prospecting right - mining property

Lump sum payments received by a foreign resident as arrears of past periodic payments and the Pension Article of the Italian Convention

Capital Allowances: business related costs - limitation of deduction - could be taken into account in working out the amount of a capital gain or capital loss - time allowed to amend assessment expired

Self managed superannuation funds: tax treatment of futures contracts

Functional currency choice: repayment of principal amounts on loans denominated in a non-AUD currency which later becomes the 'applicable functional currency'

Functional currency choice: repayment of principal amounts on loans denominated in a non-AUD currency other than the one which later becomes the 'applicable functional currency'

Capital gains tax: trustee ceasing to hold an asset on trust and commencing to hold it in its own capacity - CGT event A1

Capital gains tax: first home owners grant - cost base