Capital Allowances: cost of depreciating asset obtained through salary sacrifice

Distribution statements for non-share equity interests

Assessability of income derived by a non-resident company from a tour of performers in Australia

Resident of the UK in receipt of Australian employment income: present in Australia for a period not exceeding 183 days

Foreign Income and Foreign Losses: income derived from trading shares on the United States stock exchange

Foreign Income and Foreign Losses: income derived from trading shares on the Hong Kong stock exchange

Capital Allowances: hold - assets attached to land by licensee

Foreign tax credit and refundable tax offsets

Capital Gains Tax: discount capital gain - lease surrender receipt by lessor

Research and Development: application of clawback against expenditure incurred on acquisition or construction of pre-29 January 2001 plant

Research and Development: clawback - when has a company received, or become entitled to receive, a grant or recoupment

Research and Development: application of clawback against other and core technology expenditure incurred on unregistered research and development activities

Capital gains tax: Sale of shares in demerged non-resident company by resident shareholder - reduction of capital gain by amount of assessable dividend

Commercial debt forgiveness: notional value - debt becomes non-recourse

Foreign Exchange (Forex): Forex realisation gain on repayment of borrowings to acquire non-portfolio dividend

Foreign Exchange (Forex): Forex realisation loss on repayment of borrowings to acquire non-portfolio dividend

Capital gains tax: Financial services reform regime - old licence rollover - same owner

Capital gains tax: Financial services reform regime - qualified licence rollover - same owner

Capital gains tax: Financial services reform regime - rights rollover - same owner

Capital gains tax: Financial services reform regime - old licence rollover - new owner