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21,941 results
Diesel Fuel Rebate Scheme: Amendment of diesel fuel rebate claims
Calculation of excise liability for beer by averaging alcohol strengths within the same Excise Tariff Item
Wine Equalisation Tax: Whether a beverage made by addition of grape spirit or neutral spirit to fruit juice is 'wine'
Energy Grants (Credits) Scheme: On-road entitlements - whether a mobile crane is a 'vehicle for transporting passengers or goods'
Diesel Fuel Rebate Scheme: Residential - Non profit organisation providing electricity to remote communities
Exempt Income: payment by a state government department for the provision of training in Australia by overseas expert
Exempt Income: Director of US company visiting Australia
Exempt income: payment for services derived by an entity resident in the US from an Australian state government department
Assessability of income derived by an entity resident in the US from an Australian state government department
Non Commercial Losses: assessable income test - income 'from' a business activity
Direct value shifting: shares issued at a premium
Indirect value shifting: land transferred at cost
Direct value shifting: options issued at a discount to market value
Capital gains tax: scrip for scrip rollover - redeemable preference shares exchanged for ordinary shares
FBT- Exempt Benefits: mobile phones
Research and Development Tax Offset: Exempt entity registered holder of shares but tax paying entity beneficial owner
Bank branching legislation: the application of section 160ZZZI
Prepayments: 'required to be incurred by a law'
Debt/Equity: whether redeemable preference shares are an equity interest or a debt interest
Debt/Equity: whether perpetual convertible notes are an equity interest or a debt interest