R&D tax concession: meaning of 'primarily' in paragraph 73B(14C)(c) of the Income Tax Assessment Act 1936

Energy grants credits scheme: off-road credit - marine transport - movement of material via a pipeline

Superannuation benefits: deduction for insurance - increase in the untaxed element

Foreign hybrid company: US limited liability company

Overseas employment exemption: employees engaged by a company which provides support services to the ADF, other Australian Government agency employees and other personnel deployed as part of Operation ASTUTE

Overseas employment exemption: employees engaged by a company which provides support services to the AFP, other Australian Government agency employees and other personnel deployed in the RAMSI

Non-Portfolio Dividend exemption to a distribution received by a limited partner from a Corporate Limited Partnership

Exempt income: employees of a defence contractor - income earned after 1 July 2009

US Limited Partnership: whether it is a company for the purposes of Article 10 of the US Convention

Division 7A: the first minimum yearly repayment - loan repayments made before the company's lodgment day for the previous year of income

GST: revoking agreement to apply the margin scheme

Capital gains tax: CGT event E4 - transfer of property

Trust income: disclaimer of an entitlement to trust income

Thin capitalisation rules: risk-weighted assets - non-banking members

Thin capitalisation rules: Tier 1 prudential capital deductions - non-banking members

Capital gains and foreign residents: meaning of 'holds' for the purposes of a foreign resident's direct participation interest in a Part X Australian company

Whether non-resident royalty withholding tax is based on the GST inclusive or GST exclusive amount paid in respect of royalties

Capital gains tax: scrip for scrip roll-over - Delaware limited partnerships

CGT small business concessions: active asset test - company liquidations and cancellation of shares - relevant business ceases

Legal expenses: misrepresentation