Exempt Entities: employer association

Company tax loss: whether the Commissioner can be prevented from disallowing all of a tax loss following an income injection

Company tax loss: whether 'continuing shareholders' include trusts that have made family trust elections

The effect of indirectly receiving a franked distribution through trusts

Residual fringe benefit: funeral expenses of deceased employee

Assessability of salary and wages derived in Papua New Guinea by an Australian resident who works under a cyclical roster and spends their time off in Australia engaged in other business activities

Assessability of income derived by an Australian resident performing independent personal services for an Italian entity

Foreign source income: pension - temporary residents

Taxing rights over United Kingdom sourced pension income under the United Kingdom Convention where taxpayer is a temporary resident of Australia

Foreign source income: pensions - non-assessable non-exempt income and temporary residents

Foreign Tax Credits resulting from a Mutual Agreement Procedure (MAP)

Assessability of long service leave accrued overseas by a foreign resident while employed by an Australian resident company

Assessability of an allocated pension from an Australian resident public superannuation fund received by a resident of Japan

Capital Allowances: termination value on the granting of a licence to exploit a patented invention

Capital Allowances: balancing adjustment event occurring on the granting of a licence to exploit a patented invention

Capital Allowances: depreciating asset - rights under the law of a foreign country in respect of a licence to exploit a patented invention

Capital Gains Tax: disposal of goodwill by a branch to another entity

Consolidation: MEC group - eligible tier-1 company (wholly-owned by non-resident) and its wholly-owned subsidiary cease to be members of the MEC group

Consolidation: MEC group - wholly-owned subsidiary of an eligible tier-1 (ET-1) company ceases to be a member of the MEC group at the same time as the ET-1 company

Capital Gains Tax: pre-CGT asset and majority underlying interest - whether a non-profit company can be an ultimate owner if its constitution permits distributions to members in limited circumstances