Deductibility of long service leave payments after sale of business

Capital gains tax: CGT event C2 - ending of contractual rights

Assessability of salary and wage income - visiting Polish professor

Capital gains tax consequences of a demerger on the cost base of a share acquired by a shareholder in a demerged company

Superannuation Contributions Surcharge - apportioning the surcharge liability of a deceased member of a Constitutionally Protected Fund to the member's beneficiaries

Superannuation Contributions Surcharge - surcharge liability upon death of a member of a Constitutionally Protected Fund

Retirement income entities - trustee has enduring power of attorney in respect of member

Capital works: demolition expenditure and deduction for destruction

Subdivision 373-D: partial change in ownership of intellectual property

Deductibility and Assessability on consolidation of forward sales contracts

Expense payment fringe benefit: reimbursement of legal expenses

Division 7A: 'Maximum term' of loan where private company takes security over a previously unsecured loan

Deemed dividend: Loan to another company in its capacity as trustee of a unit trust - application of section 109K

Deemed dividend: Loan to another company in its capacity as trustee of a unit trust - loan provider owns all units in the trust - application of section 109K

Self-education expenses - personal development course

Deemed dividend: Loan to another company in its capacity as trustee of a discretionary trust - application of section 109K

Deduction for interest expenses on borrowed funds used to purchase shares: no assessable income derived - company liquidated - taxpayer's subjective intention to derive assessable income

Refund of tax on foreign sourced income to non-resident beneficiary

Deductions: repairs - restoration of leased premises

CGT small business concessions: active asset test - company liquidations and cancellation of shares - relevant business ceases