PAYG Withholding: penalty for failure to withhold - liability to general interest charge

Superannuation Guarantee Charge: employment status of a medical practitioner operating from a medical clinic

Functional currency choice: meaning of sole or predominant currency in which you keep your 'accounts'

Functional currency: translation requirements for a depreciating asset where an entity withdraws its 'applicable functional currency' choice

Capital gains tax: collectable - art work acquired for investment

Taxation of financial arrangements: meaning of 'discount' in section 230-165 of the Income Tax Assessment Act 1997

Taxation of financial arrangements: meaning of 'premium' in section 230-165 of the Income Tax Assessment Act 1997

Wine equalisation tax: addition of unfermented grape juice to grape wine

Application of section 99B of the Income Tax Assessment Act 1936 when accumulated foreign source income is paid to an Australian resident beneficiary who was a non-resident when the trustee derived the income

Assessable income: balancing adjustment - repayment of sale price of depreciating asset in a later income year

Managed investment scheme: restructure and appointment of a replacement Responsible Entity

Last-in first-out rule: meaning of related securities

Employee Share Scheme: valuing rights provided as consideration for the acquisition of new rights

Determining compressed natural gas that is exempt from excise duty

Small business entity: roll-over relief - disposal of assets of partnership to former partners

GST and brokerage services for foreign shares listed overseas

Income Tax: anti detriment payments paid by a complying superannuation fund to a trustee of a deceased estate

Project - activities directly connected with carrying on mining operations

Goods and Services Tax: Reduced credit acquisitions and investment banking services acquired by a takeover target

Trust Losses: whether the writing off of a trade debt by a trustee constitutes a distribution to the debtor