Simplified Tax System: depreciation of plant where partnership reconstituted

Assessability of a Comsuper pension paid to Netherlands resident

Assessability of Australian sourced interest income received by a Netherlands resident

Trading Stock - subdivision of farm land assessable as ordinary income and valuation of land

Land that becomes trading stock - time it becomes trading stock

Consolidation: CGT event A1 - subsidiary member sells asset

Reasonable benefit limits: Highest Average Salary

GST and reverse charging GST for training services provided by a non-resident company to the employees of an Australian financial institution

GST and assessment of prior learning by a registered training organisation

GST and entry into a foreign currency forward contract

GST and crispy noodle savoury snack food

GST and service fee applied to debt acquired from a taxi driver

Capital Works: construction expenditure - owner/builder travelling expenditure

Capital Works: application of Division 43 - pre-1979 building - relocation

Capital Works: construction expenditure - house relocation expenses

Apportionment of deductions: investment advisors fees

Exempt benefits: Personal Digital Assistants (PDA's) - handheld and palm sized organisers

Assessability of interest income received by a dual resident of Australia and the United States

Assessability of dividends received by a dual resident of Australia and the United States

GST and a student taking home a cabinet made as part of an education course