Trust Losses: non-fixed trusts control test - replacement group - family

Energy Grants (Credits) Scheme: on-road credit - vehicle for transporting passengers or goods - drilling rig

CGT small business concessions: basic conditions - CGT event happening in relation to a CGT asset - granting of a lease

Simplified Tax System (STS): assets expected to be let predominantly on a depreciating asset lease

Return of Capital: not a dividend

Return of Capital - section 45A does not apply

Return of Capital - section 45B applies

Company tax losses - same business test - start-up company unable to show that continuity of ownership test satisfied for any period

Capital v. Revenue: acquisition of a subscriber base

Deduction: tax indemnity payment

Excess deductions for mining expenditure - another taxpayer obtains tax benefit because of deductions available to a company

Deductions: travel and incidental expenses - legal action to recover unpaid wages

Assessability of payment of accumulated foreign-source income of a non resident trust to a resident taxpayer

Excess deductions for mining expenditure - income injected into company because of available deductions

Deductions: premium incurred for the disability cover under a mortgage protection policy

Assessable income: disability benefits paid under a mortgage protection policy

CGT small business concessions: discretionary trust - control test - deductible gift recipients - exempt entities

CGT small business concessions: discretionary trust - connected entity - maximum net asset value

CGT small business concessions: active asset - discretionary trust - connected entity - beneficiary control test

Withholding tax obligation: payment to religious practitioners performing marriage services