Capital allowances: depreciating asset - hold - fixtures on land

Capital allowances: depreciating asset - use for a purpose other than a taxable purpose

Consolidation: loss transfer testing - pattern of distributions test - a non-fixed trust holds fixed entitlements to 50% or more of the income or capital of a company

Consolidation: chosen transitional entity - owned profits in transitional group and adjustment to allocable cost amount

Consolidation: transfer testing - continuity of ownership test -a non-fixed trust holds fixed entitlements to 50% or more of the income or capital of the head company

Consolidation: meaning of the term 'the company' in Item 4 in the table in subsection 707-320(2) of the Income Assessment Act 1997 (ITAA 1997) in the context of a multiple entry consolidated (MEC) group

Offshore Banking Units: Investment Activity

GST and composite supplies of education courses

Continuity of Ownership Test: listed public company - requirement that exactly the same shares or interests must continue to be held

Charitable institutions: provision of child care services

GST and the meaning of 'State' for the purposes of sections 38-445 and 38-450 of the GST Act

Interaction between Division 7A of the Income Tax Assessment Act 1936 (ITAA 1936) and Part 2-42 of the Income Tax Assessment Act 1997 (ITAA 1997)

Deductions: management fees debited to an allocated pension account

CGT small business concessions: retirement exemption: eligible termination payment (ETP) roll-over - transfer of property

Excise: brandy, whisky or rum aged in a vat with wooden walls and a stainless steel floor - whether 'matured by storage in wood'

Capital Gains Tax: small business concessions - connected entities - control of discretionary trust with tax loss - nomination of controllers

Assessability of Australian pension income derived by Spanish resident

Assessability of trainee grant derived by Australian resident working for the European Commission in Brussels

Research and Development: Additional deduction for incremental expenditure where a company has a transitional substituted accounting period in relation to the 'deduction year'

GST and the provision of ambulance services under an agreement with a third party