Employee share scheme: director solely remunerated by issue of options

Employee share scheme: director solely remunerated by options which are subsequently lost without being exercised

Deemed dividend: No FBT on a Division 7A shareholder loan where distributable surplus is nil

Application of subsection 23AH(2): deemed permanent establishment (PE) and carrying on of business - Article 5.4 of the 1995 New Zealand Agreement

Permanent Establishment of a US Limited Liability Company

Overseas employment exemption: whether foreign earnings 'generally exempt' from income tax in a foreign country

CGT small business concessions: maximum net asset value test - disregarded assets - asset being used solely for personal use and enjoyment

CGT small business concessions: maximum net asset value test - disregarded assets - dwellings

CGT small business concessions: maximum net asset value test - disregarded assets - asset being used solely for personal use and enjoyment by spouse and children

Irish Investment Limited Partnerships and managed investment trusts

CGT small business concessions: maximum net asset value test - disregarded assets - asset being used solely for personal use and enjoyment - non-income producing use by others

CGT small business concessions: maximum net asset value test - disregarded assets - asset being used solely for personal use and enjoyment - income producing use

Deductibility of salary or wages to the extent that employees are engaged in the self-construction of depreciating assets

Deductibility of labour on-costs to the extent that employees are engaged on the self-construction of depreciating assets

Deductibility of vehicle running costs to the extent that vehicles are used in the self-construction of depreciating assets

CGT small business concessions: basic conditions - CGT event happening in relation to a CGT asset - granting an option

Primary production: election by trustee to defer tax profit and reduce cost of replacement live stock - effect of disentitling event being the death of a beneficiary

Car fringe benefits: non-business accessory

Excise and the number of premises specified in a licence to manufacture

Salary and wages of a foreign resident public sector employee