Withholding tax: dividends - US parent of Australian company - 80% test

Research and Development: Deductions under section 73BA of the ITAA 1936 in relation to an asset acquired or constructed pre-29 January 2001

Research and Development: Deductions under section 73BA of the ITAA 1936 in relation to an asset that becomes an asset of the head company under subsection 701-1(1) of the ITAA 1997

Research and Development Tax Offset: 'R&D group turnover' where ownership of interests in an eligible company by an entity in capacity as trustee

GST and modifying an individual's surgical shoes

GST and custom-made surgical footwear

GST and supply of footwear modified to support and correct a deformed foot

Continuity of ownership test: listed public company - arrangements affecting beneficial ownership of shares

GST and supply of general purpose orthopaedic footwear known as comfort footwear

GST and supply of general purpose orthopaedic footwear known as extra-depth footwear

GST and supply of farm land that is also part of a GST-free supply of a going concern

Related payments rule: SPI Futures contracts

Energy Grants (Credits) Scheme - Off-road credit - Baling of hay

Energy Grants (Credits) Scheme - Off-road credit - is straw considered to be hay

Capital gains tax: assets having necessary connection with Australia: foreign resident company becoming Australian resident

Retirement income entities: failure of auditor to report within specified period

Income tax: application of section 121 of the Income Tax Assessment Act 1936 to a mutual discretionary fund

Deductions: wine equalisation tax

GST and sound amplifiers for people with hearing difficulties

Assessablility of income derived by an Australian resident performing independent personal services in Germany