Excise: collections - alcohol - refund on beer returned to a brewery

Excise: collections - alcohol - refund - 90 day rule for beer

GST and adult and community education courses available to unemployed 15 to 17 year olds

Assessability of employment income received by resident working in Indian territorial waters

GST and the export of goods by aircraft

GST and grouping of two companies

Assessability of salary and wages income derived by German academic working in Australia where initial employment contract for less than two years later extended

Assessability of dividend received by resident from Malaysia

Assessability of a capital gain derived by a non-resident from the sale of real property situated in Australia - no double tax agreement applies

CGT small business concessions: maximum net asset value test - net value of the CGT assets - liabilities 'related to' the assets

CGT small business concessions: maximum net asset value test - net value of the CGT assets - contingent liabilities

CGT Small business concessions: maximum net asset value test - net value of the CGT assets - lowest possible net value is zero

Simplified Tax System (STS): sale of formerly leased asset and capital allowance deduction

Simplified Tax System (STS): effective life of a depreciating asset

Assessability of employment income received by resident working in territorial waters of the Philippines

Capital gains tax: direct value shift - active participant in scheme

Property fringe benefit: 'in-house property fringe benefit' - house and land package

Retention of records for low-value assets

Assessable income: workers' compensation payments for loss of Army Reserve income

Legal expenses: costs to maintain beneficiary's amount of their entitlement to trust income