Withholding Tax: dividends paid in respect of redeemable preference shares - rate of withholding tax determined under the United States Convention

Employee Share Options: foreign tax credit relief to an Australian resident taxpayer where an employee share option benefit is taxed by the United States

Employee Share Options: taxing rights on gain from sale of shares by an Australian resident taxpayer where the options to purchase those shares were granted to the taxpayer when they were working in the United States of America

Capital Gains Tax: granting a long-term lease - whether the original lease term includes the term of any renewal of the lease

Assessability of foreign source employment income derived by a member of the Australian Defence Forces

Obtaining of treaty benefits under US Convention

Assessability of dividends under Article 10(3) of the US Convention - determination made under Article 16(5) of the US Convention

Employee Share Trust: sole activities test

GST and right to a share of net profit in return for a contribution of money - a taxable supply

GST and 'supplies made through the enterprise' for the purposes of Division 135

Division 15 of Part III of the Income Tax Assessment Act 1936: contract between a non-resident insurance company and a resident insurance company to make good a loss from a surety bond

Individual Retirement Accounts and Foreign Investment Fund measures

Income Tax: Transfer and declarations of trust in the context of Division 16E of the Income Tax Assessment Act 1936

Non-portfolio dividend received by a taxpayer through its permanent establishment in Hong Kong

GST and adjustment events

Exempt Income: net exempt income - child care benefit and family tax benefit

Failure to withhold from an interest payment to a non-resident and the effect on the payment's deductibility

Failure to withhold from a royalty payment to a non-resident and the effect on the payment's deductibility

Medical expenses: tax offset - payments for attendant assisting in employment duties

Excise: conditions on a permit to receive concessional spirit