Assessability of business profits of a New Zealand Company for services provided in Australia.

GST and lecithin powder or granules

Deduction for patron expenses

Franking Credits: shareholders' share of income tax liability for a life insurance company - management fee on ordinary policy

Medicare Levy Surcharge: family surcharge threshold - dependant for part of the year of income

Gifts: school building fund - covered outdoor learning area

Exempt Benefits: minor benefits - gift jointly purchased by employer and employees - calculation of notional taxable value

Capital Gains Tax: not in common ownership - plan of consolidation

Assessability of employment income received by a dual resident

Assessability of bonus payment received by Australian resident from employment performed in the United Kingdom and Australia

NZ franking companies and the benchmark rule

Capital Gains Tax: cost base - Finnish gift tax

GST and mattress as spare part for hospital bed

Capital Gains Tax: cost base - UK inheritance tax

GST and supply of care services to a person who lives in supported accommodation

Employee share scheme: deductibility of interest and borrowing expenses incurred by a non-resident taxpayer on a loan used to exercise share options

Capital Gains Tax: small business concessions - connected entities - 'control' of an unadministered deceased estate

Capital Gains Tax: small business concessions - active asset test - cessation of relevant business

Excise: excisable goods delivered in error and returned to stock

Excise: misunderstood ordering - have the goods left the CEO's control?