Company tax losses: choice to deduct tax loss must not create excess franking offsets

Energy Grants (Credits) Scheme: Off-road - Forestry - milling of timber - loading and unloading of timber

Group company loss transfers: choice to deduct tax losses - limitation on amount transferred

Exempt income - segregated current pension assets

Capital Allowances: primary production - water facilities

Assessability of maintenance payments received by Canadian resident from Australia

Transfer of tax losses from a company limited by shares to a company limited other than by shares

Assessability of lump sum payment received by resident beneficiary of a non-resident trust from foreign life assurance policy held by the trust

GST and date of effect of revocation of GST group membership approval when member sold one minute before midnight on the last day of a tax period applying to all group members

GST and date of effect of revocation of approval of a GST group member

GST and sale of land by Body Corporate in New South Wales

GST and plain oriental buns

GST and supply of mineral ore to a common stockpile alongside a ship bound for overseas

Family trusts - family trust elections - two family trusts with the same specified individual

Capital gains tax: small business CGT concessions - net asset test - control of discretionary trust - power to remove and appoint trustee

Capital gains tax: Financial services reform regime - rollover of old pre-CGT and post-CGT licences - same owner

CGT small business concessions: active asset - intangible asset used in a connected entity's business

Deductibility of a Tax Equalisation Scheme repayment for salary and wages earned in the US

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

Research and Development: 'R&D group turnover' - value of supplies made in the year of income - contract for provision of services