Research and development: consolidated group - R & D activities of subsidiary member deemed to be carried out on behalf of head company - not on behalf of another person

Research and development: consolidated group - R & D activities of two subsidiary members - only one registered

Capital gains tax (CGT): Deceased estate transfers private company shares to beneficiary

Energy Grants (Credits) Scheme: off-road - forestry - truck idling whilst waiting for felled timber to be loaded or unloaded

Assessability of contract income earned by a resident taxpayer from an organisation based in Indonesia

Interest Withholding Tax Exemption: United States limited liability company

Assessability of an Australian pension received by a resident of Indonesia

Deduction limit for employer defined benefit superannuation contributions

CGT: pre-CGT asset and majority underlying interest - whether an ultimate owner can have an underlying interest in the assets of a superannuation fund

Consolidation: Special conversion event - cessation of consolidated group

Consolidation: Special conversion event - MEC group coming into existence

Consolidation: Special conversion event - application of sections 701-15 and 701-50

Consolidation: Special conversion event - application of section 701-10

Classification of a Bermudan Exempted Limited Partnership for Australian income tax purposes

Energy Grants (Credits) Scheme: off road - forestry - preservation of generic milled timber

Employee Share Scheme: deduction for the issue of shares

Capital Allowances: installed ready for use and held in reserve

Company losses: continuity of ownership test - inter-entity loss multiplication - whether appropriate to use the non-formula method

Superannuation Guarantee: payments of salary or wages to former employees

Capital Gains Tax: cost base - costs of hiring furniture and ornaments