Assessability of rental income from real property situated in the United States of America

Deductibility of loss in a later year of income where taxpayer receives exempt foreign pension

Commercial debt forgiveness: contract of guarantee - application to guarantor

Deducting tax loss of earlier income year: disqualifying change of company ownership in loss year - when company can deduct part of a tax loss

Income tax exemption: community service purposes - Industry Ombudsman

Section 160ZZOA exit provisions: no eligible sub-group break up

Section 160ZZOA exit provisions: eligible sub-group break up

Section 160ZZOA exit provisions: eligible sub-group break up - later change to sub-group

Interest expense on funds used to purchase rental property from spouse

Definition of live stock and animal embryos

Deductibility of payments to charitable institutions nominated by clients

Capital Allowances: project pools - abandonment

Commercial debt forgiveness: application of the total net forgiven amount to related companies

Trading trust: Trading Business - Eligible Investment Business

GST and transfer of long service leave entitlements

Deemed Dividend: debtors included in distributable surplus where private company accounts on a cash basis

Diesel Fuel Rebate Scheme: Residential - Generation of electricity

Entitlement to claim DAFGS grant for diesel fuel where it has already been claimed on the entity's behalf by another entity

Company Losses- applying a part year net capital loss

Group company loss transfers: wholly owned groups - when loss company and gain company must be Australian residents