Excise: Record keeping requirements when licences cancelled or not renewed

Energy Grants (Credits) Scheme: off-road - forestry - transplanting seedlings from a nursery within a forest or plantation

Application of the Limitation on Benefits Article of the US Convention

Capital gains tax: Australian resident - disposal of residential property in Singapore

Assessable income: derivation of Commonwealth funding - Cooperative Research Centres (CRC) Programme

Application of foreign exchange (forex) provisions to a facility agreement where the lender is under no obligation to rollover amount

Application of foreign exchange (forex) provisions to a facility agreement entered into before 1 July 2003 where rollovers occur after 1 July 2003

Term subordinated notes issue: deferred interest and the existence of an effectively non-contingent obligation

Assessability of net capital gain from the sale of South African real property by an Australian resident

Dual residency under the double tax agreement between Australia and New Zealand (the New Zealand Convention)

The application of the Business Profits Article in relation to the Interest Article in the double tax convention between Australia and New Zealand (the New Zealand Agreement)

The application of the Business Profits Article in relation to the Dividend Article in the double tax agreement between Australia and New Zealand (the New Zealand Agreement)

Energy Grants (Credits) Scheme: off-road - forestry - treatment of timber at a preservation plant

Consolidation: the exit history rule and time of acquisition of an asset

Assessability of income earned by an Australian resident discharging Australian governmental functions in the United States

Superannuation retirement & employment termination: Eligible termination payments (ETP) - Journal entries insufficient to constitute payment of a death benefit ETP made under ETP provisions

Denial of interest withholding tax exemption to a US financial institution under Article 11(9)(a) of the United States Convention

Deduction for personal superannuation contributions - 'eligible person' in relation to a year of income

Research and development: consolidated group - deductibility for head company - expenditure incurred by subsidiary as a corporate trustee

Research and development: consolidated group - effect of single entity rule - R & D activities of subsidiary deemed to be carried out on behalf of head company