GST and termination amounts payable after a hire purchase agreement is terminated due to default

Assessability of a preserved superannuation benefit paid to a New Zealand resident taxpayer

Tobacco Producer Licence: conditions that relate to the level of co-operation the Collector requires

Tobacco Producer's Licence: conditions that relate to the tobacco producer's shareholding

Tobacco Producer Licence - conditions that apply until 1 July 2006 on matters relating to record keeping

Superannuation: deductions for contributions made for eligible employees

Employer superannuation contributions: controlling interest

Withholding tax obligation: royalty paid to an Australian agent of a non-resident licensor

Deemed permanent establishment: natural resource processing plant - substantial equipment - Article 5(4)(b) of the Swiss Agreement

Whether payments for use of broadcasting and apparatus licences fall within the domestic law definition of a royalty

Definition of royalties: UK Convention - payments for use of broadcasting and apparatus licences

Permanent establishment: UK Convention and subsection 3(11A) of the Agreements Act - sublicensing of broadcasting and apparatus licences

Franking Credits: CGT roll-over relief and its interaction with the date of acquisition for imputation purposes - qualified person - family trust election

Tobacco Producer Licence - conditions that relate to the labelling of baled tobacco leaf

Tobacco Producer Licence - conditions that relate to the disposal of waste or unsaleable tobacco seed, plant or leaf

Petroleum Resources Rent Tax: deductibility of legal expenses

Share option trading

Income tax: helicopter - 'substantial equipment' - Article 5(4)(b) of the Norwegian Convention

Canadian Convention: alienation of property - becoming an Australian resident - modified cost base of property that is situated in Australia

Income Tax: franking credits - Taxation consequences on an exempting entity ceasing to be effectively owned by prescribed persons