Research and Development: building expenditure

Part IVA: multiple entry consolidated group - cancel tax benefit

Assessments for the 2003-04 and earlier nil years: nil liability return for the 2003-04 income year: limited period for making an original assessment for a nil year: taxpayer consented to extending the limited amendment periods for the 2003-04 and later relevant income years

Self Managed Superannuation Fund: in-house assets - additional investment in a related trust - trust borrowings outstanding at 28 June 2000 not increased and were discharged prior to additional investment

Self Managed Superannuation Fund: in-house assets - additional investment in a related trust - trust borrowings at 28 June 2000 increased and discharged prior to additional investment in the related trust

Supplies of things being used in an enterprise that are not necessary for the continued operation of that enterprise, and which do not form part of the 'supply of a going concern'

Goods and Services Tax and Division 81 of the A New Tax System (Goods and Services Tax) Act 1999: registration of a community plan, deposited plan or strata plan

CGT Roll-Over Relief: same wholly-owned group

Assessments for the 2003-04 and earlier nil years: notifying the Commissioner in the approved form for the purposes of item 4 of the table in subsection 171A(1) of the Income Tax Assessment Act 1936

Exempt Benefits: priority of access to a child care service

Reduction in shortfall interest charge: credit amendment: assessable recoupment

GST and representative of an incapacitated entity acting as both supplier and recipient of the representative's administration services

Income Tax Division 7A: application of section 109D of the Income Tax Assessment Act 1936 to a loan made in an income year where the loan agreement put in place in the following income year amounts to an agreement for a new loan

Income Tax Division 7A: income year in which an amalgamated loan is taken to be made when written loan agreement put in place after the end of the year of income in which loan(s) made but before lodgment day

Division 7A: unpaid present entitlements between a unit trust and unit holders

Capital gains tax - CGT event E4 and expenses deductible for taxation purposes in a different year to that for trust law purposes.

Tax losses: savings rule - deductions and capital losses that 'could occur in future'

Deductions: student services and amenities fee

Goods and Services Tax and redemption of redeemable preference shares

Singaporean resident company receiving Australian sourced royalties