GST and supply of reconditioned second-hand goods divided before sale

Simplified Tax System (STS): Disposal of trading stock

Debt/Equity: whether converting preference shares are an equity interest or a debt interest

Non-share equity interest

General Practitioner (GP) Links Amalgamation Incentive Payments: whether ordinary income

General Practitioner (GP) Links Amalgamation Incentive Payments: whether a subsidy

Capital gains tax: 'GP Links' Amalgamation Incentive Payments

Deductions: expenses in updating and revising a book

Capital gains tax: granting a long term lease over land - lease for a term of 80 years

Exempt Foreign Employment Income: meaning of 'foreign service' where employment exercised on an oil rig 40 nautical miles from foreign country but within that country's exclusive economic zone (EEZ)

Foreign tax credit: New Zealand government superannuation pension

Assessability of income received by consultant from international organisation

Income tax: Simplified Tax System (STS): trading stock rules - STS taxpayers that elect to treat trading stock as disposed of at a closing value, other than market value

CGT: Rollover of depreciating assets from a partnership (STS taxpayer) to a wholly-owned company

CGT: Rollover of assets held in a low-value pool from a partnership to a wholly-owned company

Capital Allowances: Capital Works - not used - taken to be used for a particular purpose

Capital gains tax: Demergers - Chess Unit of Foreign Security (CUFS) issued under a demerger

Capital gains tax: Demergers - cost base allocation rules in the demerger provisions

Capital gains tax: Demergers - option holders

Capital gains tax: Demerger - CGT discount