Capital allowances: balancing adjustment - depreciating assets and capital expenditure of primary producers

Capital allowances: balancing adjustment on sale of a depreciating asset being capital works

Assessable recoupment on sale of a depreciating asset

Infrastructure borrowings: direct infrastructure borrowings - anti-avoidance - deductible expense in respect of certain pre-paid outgoings

Capital Works: remedial painting for newly acquired rental property

Assessability of lump sum receipt on novation of hedging contracts

Deductibility of outgoing on novation of hedge contracts

Capital gains tax: CGT discount - discount capital gain distributed by public trading trust to unit holder

Division 974: taxpayer's right to object against the determinations of the Commissioner

GST and creditable acquisition of second hand goods that are reconditioned and sold

Capital Allowances: identical or substantially identical depreciating assets

Associates: A partnership as an associate of a natural person

Deduction: Legal expenses incurred by a company director who did not receive any director's fees or share of profits

Capital gains tax: CGT discount - discount capital gain distributed by corporate unit trust to unit holder

Capital gains tax: foreign exchange gains or losses - calculating the cost base of withdrawals from bank accounts denominated in foreign currency

Capital gains tax: property held on trust - absolute entitlement - pre-CGT asset

Diesel Fuel Rebate Scheme: Agriculture - pumping of water

Diesel Fuel Rebate Scheme: Agriculture - distillation of essential oils

Related party acquisitions - unit in short term accommodation complex

Reasonable benefit limits (RBL): effect of changing the terms of a superannuation pension after the date of commencement.