Income derived by non-resident insurer: insurance for Australian properties and a global liability event

Income derived by non-resident insurer: insurance for an Australian liability event and global properties

Income derived by non-resident insurer: insurance for an Australian liability event and an unrelated global liability event

Off-market share buy-back: Division 16K applies

GST and powdered pudding mix

Capital gains and losses: exemptions - expiry of a lease - non-assessable non-exempt income

Assessability of income derived by a Netherlands resident from the design and construction of a facility in Australia

Capital gains tax: fourth element of cost base or reduced cost base - expenditure by lessee to surrender a lease

Energy Grants Credits Scheme: off-road credit - electricity generation - retail/hospitality - ready access - no safe access to power supply

Energy Grants Credits Scheme: off-road - electricity generation - retail/hospitality - ready access - power supply insufficient for the needs of the business

Energy Grants Credits Scheme: off-road credit - electricity generation - retail/hospitality

Energy Grants Credits Scheme: off-road credit - forestry - mulching of vegetation

Capital gains tax: deceased estate - cost base of CGT asset - fourth element

Assessable income: derivation of membership fees for website access

Deductions: gifts to clients

Capital gains tax: absolute entitlement to trust asset - multiple beneficiaries

Diesel and Alternative Fuel Grants Scheme: primary production business activities

Consolidation: capital gains tax - CGT small business retirement exemption - controlling individual test

Debt/Equity: related scheme

GST and entitlement to an input tax credit for the acquisition of a second-hand car from an eligible disabled person