Assessability of employment income received by Australian teacher working in Germany for less than two years

Assessability of employment income received by Australian teacher from working in Germany for more than two years

Assessability of salary and wages income derived by Australian teacher working in Germany where the initial employment contract for less than two years later extended

Foreign tax credit on UK dividends paid by UK resident company to an Australian resident individual taxpayer

CGT small business concessions: replacement asset not acquired - remission of penalty tax

CGT small business concessions: replacement asset not acquired - remission of general interest charge

FBT - payment of interest to an employee by an employer

Exempt benefits: work related preventative health care - meaning of 'on behalf of a legally qualified medical practitioner'

Commercial Debt Forgiveness - application where a company is forgiven a debt

Employee share scheme: company demerger - allotment of shares to trustee

Employee share scheme: company demerger - allotment of shares to trustee - sole activities test

Employee share scheme: company demerger - allotment of shares to employees

Capital gains tax: Commissioner's discretion to allow further time to make a section 160ZZO election

Capital gains tax: anti-overlap provisions - effect of CGT discount in working out a net capital gain

Trust losses - scheme to take advantage of deductions (income injection test) - prior year losses

Deferred capital loss or deduction: ceases to exist - lost relevant CGT asset - new event

Deducting tax loss: saving rule - deduction incurred in loss year but partly accrued before loss year

GST and payments made under an insurance policy for bad debts

Commercial debt forgiveness - notional value of non-recourse debt - limitations upon creditor's rights of recourse against debtor

Fringe benefits tax: Third party recipient deemed to be an associate - same sex partner of an employee