Imputation: Head Company ceases to be an exempting entity when it becomes a deemed former exempting entity

GST and decreasing adjustments when a hire purchase agreement is terminated due to default

GST and termination amounts payable after a hire purchase agreement is terminated due to default

Foreign exchange (forex) gains and losses: Commissioner's discretion under paragraph 775-80(3)(c) of the ITAA 1997 to allow a longer period to elect out of the short term rules

GST and payments for seconded employees

Revocation of approval for making deferred payments of GST

GST refund and reimbursement by a journal entry

GST and the supply of residential premises by way of assignment of a long-term strata lot lease

Interest withholding tax: Australian interest income paid to a single owner United States limited liability company disregarded as an entity separate from its owner

Income derived by non-resident insurer

Conduit foreign income: impairment of shares in a foreign company that paid a non-portfolio dividend

School building fund established and maintained by a government school

School building fund established and maintained by a church - trust deed

School building fund established and maintained by a church - no trust deed

Managed Investment Trust Withholding Tax: withholding rate under Subdivision 12-H of Schedule 1 to the Taxation Administration Act 1953 for non-custodians with different income year to the MIT

Capital gains tax: cost base: limited recourse loan

Company tax losses: whether company can disregard concessional tracing rules that apply in relation to more than one stake as part of forming the necessary belief for the purposes of the 'no detriment' rule

Company tax losses: can a company form the necessary belief, on reasonable grounds, for the purposes of the 'no detriment' rule by applying the concessional tracing rules

Termination payment received by Australian resident in consequence of termination of engagement on qualifying service on an approved project

Tax losses: transferring a loss for consolidation purposes - choosing not to apply Subdivision 166-A of the Income Tax Assessment Act 1997 - no effect on the head company subsequently using Subdivision 166-A when trying to utilise the transferred loss