Assessability of directors fees received from an Australian company by a resident of Thailand

Deductibility of money provided to the trustee of an employee share trust

GST and supply of a call option over commercial property

GST and supply of a call option over residential premises

GST and supply of a call option over GST-free land

GST and supply of air ambulance

GST and refinancing hire purchase agreements as leases

Employee share scheme: provision of financial assistance by a trustee to acquire shares - sole activities test

Non Commercial Losses: 'other assets tests' - truck with carrying capacity of two tonnes

GST and supply of student accommodation by a hostel whose primary purpose is to accommodate overseas students

Capital gains tax: main residence exemption - absence rule - dwelling converted into commercial premises

Capital Allowances: balancing adjustment event - depreciating asset that failed to work - attempts to make the asset work were abandoned

Right to tax dividends paid to non-resident company: application of Article 10(7) of the Australia-United States Double Tax Convention

Assessability of payments received by an Australian resident from an Income Protection Policy where the payments replace income that would have been exempt foreign employment income

Assessability of employment income received by an Australian Defence Force (ADF) member from serving in Kosovo with Operation OSIER as part of the NATO Stabilisation Force (SFOR)

GST and a credit arrangement by way of an instalment contract for the sale of residential premises

Fringe benefits tax: issue of shares to a trust by a franchisor for the benefit of franchisee employees

Energy Grants (Credits) Scheme: off-road credit - mining operations - mining construction activity

Capital Allowances: cost - novation of luxury car lease immediately following termination of earlier novation

Capital Gains Tax: scrip for scrip roll-over - significant stake