Consolidation: membership - restructure of membership interests supporting components of life insurance business

GST and supply of rights to sell education packages to Australian resident affiliates that carry on an enterprise in Australia

Debt/Equity: the timing of the deductibility of returns on a non equity share

Performance period for a stapled instrument under Division 974 of the ITAA 1997

Foreign exchange (forex) gains and losses: operation of Division 775 where the head company of a consolidated group is an ADI

Foreign exchange (forex) gains and losses on payment of foreign currency on the re-exchange of currencies under a foreign exchange swap contract

Foreign exchange (forex) gains and losses made by an ADI

Assessability of employment income received by dual resident of Australia and Singapore in the Joint Petroleum Development Area

Assessability of professional services income received by dual resident of Australia and Singapore in the Joint Petroleum Development Area

Consolidation: transfer testing - transferring losses to the head company of a MEC group after cessation of another MEC group

Energy Grants (Credits) Scheme: off-road - forestry - a nursery, in a forest or plantation

GST and tax invoices issued by another entity on behalf of a supplier

GST and the meaning of 'corridors' in relation to serviced apartments in a retirement village

GST and annual conference held by a religious institution

GST and whether a lease with an option to renew is a long-term lease

Excise: ship's stores consumed during an aborted international voyage

Excise: refusal to grant a licence on the basis that refusal is necessary to protect the revenue

Energy Grants (Credits) Scheme: off-road credit - mining for diatomite

Superannuation Guarantee: Article 8 of the Portugal Agreement on Social Security - certificate of coverage

Assessability of income derived in New Zealand by an Australian resident taxpayer