Complying superannuation fund: deduction for increased amount of superannuation lump sum death benefit - expenses in relation to contributions

Transfer from foreign superannuation fund to complying superannuation fund

GST and change in extent of creditable purpose where new residential premises are constructed for sale but subsequently rented

Eligibility for Tax Offset: R&D tax offset and exempt entity ownership exception

GST and credit card surcharge for payment of an Australian tax, fee or charge

Permanent establishment of a US Limited Liability Company

Excise: synthetic hydraulic fluid

Excise: ethylene glycol

Company Tax Losses: loss company is a 100% subsidiary of more than one listed public company during the test period - whether the former concessional tracing rules apply

Deferred capital loss or deduction: asset transferred between non-residents

Employee share scheme: voluntary undertaking not to dispose of a share

Consolidations: a company interposed between the shareholders and the head companies of two separate consolidated groups

GST: interaction of the financial acquisitions threshold and Division 72

GST and cremated remains

Application of section 121 of the Income Tax Assessment Act 1936 to a company formed for purpose of providing a financial assurance to a government authority

Employee share options: assessability of an unrealised gain by an Australian resident taxpayer from share options granted to the taxpayer when they were working in the UK

Exempt Benefits: work related items - primarily for use in the employee's employment

Excise: Energy Grants (Cleaner Fuels) Scheme Act and fuel standards

Excise: Fuel Tax Act and fuel standards

Company Tax Losses: loss company during the test period was initially a 100% subsidiary of a listed public company, and then a listed public company itself - whether the former concessional tracing rules apply