ECT: concessional contributions - allocation from 'pension reserve account' supporting 'complying lifetime pension'

Superannuation: Member's benefits in a regulated superannuation fund must be 'cashed' upon death by being paid - mere journal entries insufficient

Superannuation guarantee: work done outside Australia

Exempt residual benefits - the provision, or use, of a recreational facility

GST and inwards port service charges

Income tax: non-arm's length income - related party non-commercial limited recourse borrowing arrangement to acquire listed shares

Income tax: non arm's length income - related party non commercial limited recourse borrowing arrangement to acquire real property

Superannuation: death benefits: a member's benefits must be 'cashed' upon death

Income tax: Research and Development: Disposal of research & development results

Income tax: Research and Development: Disposal of research & development results and future payments

Research and Development: Carry forward R&D tax offsets at joining time for a consolidated group

Foreign currency translation rules in working out 'applicable fund earnings' under section 305-75 of the ITAA 1997

Income tax: CGT small business concessions: small business participation percentage - trust where entities have entitlement to all income and capital of the trust

Superannuation Guarantee Scheme: attributed personal services income

GST and registration turnover threshold for a body corporate

Superannuation Guarantee: payment of advance under the Fair Entitlements Guarantee Act 2012

Class rulings

Income tax: Approved Early Retirement Scheme for Department of Human Services, Kew Residential Services

Income tax: Approved Early Retirement Scheme (Department of Human Services, Service Development Branch)

Income tax: Approved Early Retirement Scheme for The University of Sydney