Wine equalisation tax: grape wine product and the addition of the flavour of an alcoholic beverage

Residency: employee of a public sector organisation working permanently in Singapore

Consolidation: application of subsection 701-55(2) of the ITAA 1997 where no method to work out the decline in value applied before the joining time

Assessability of allowances received from employment in a foreign country

Dual resident of Australia and the UK: centre of vital interests

Expense payment fringe benefit: employee loan from a trust repaid by employer

Exempt income: 'maintenance payments' from a deceased estate

Reduction of taxable value: education of children of overseas employees - tutor

Housing fringe benefits: house destroyed in natural disaster

Income Tax: whether trust distributions can be assessed under section 6-5 of the ITAA 1997

Housing fringe benefits: house damaged in natural disaster

Primary production: conditions for election to spread or defer profit on disposal or death of livestock

Exempt benefits: emergency assistance - cash payment to victim of natural disaster to provide immediate relief

Excise: tobacco content

Income Tax: 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

Superannuation Benefits: public sector superannuation scheme superannuation lump sum element untaxed in the fund

PAYG Withholding: penalty for failure to withhold - imposition of penalty

Capital Allowances: business related costs - limitation of deduction - return of an equity interest

Application of section 275-105 of the ITAA 1997: where a managed investment trust is a partner in a venture capital limited partnership