Income tax treatment of securitisation of leases

Energy Grants Credit Scheme: off-road credit - use of diesel fuel at a home for aged persons

GST and pizza/Italian rolls

Exempt Benefits: work related items - a portable electronic device

Transitional redundancy payments

Foreign income tax offset: New Zealand National Provident Fund pension

GST and motel apartments

Separate Net Income: account-based pensions

Capital Gains Tax: small business concessions - control of discretionary trust income paid or applied

CGT: small business concessions - whether appointor controls discretionary trust

Company Tax Losses: 'no detriment' exception to concessional tracing rules - can an eligible Division 166 company form a belief on reasonable grounds by applying the former concessional tracing rules

Royalty withholding tax: lease payments to United States tax treaty resident for hiring substantial equipment - royalty withholding tax

Division 719: MEC Groups - Special Conversion Event

Excess contributions tax: non-concessional contributions - personal injury payment - contribution to fund within 90 days of receiving a payment from Public Trustee (NSW)

Assessability of allowances received from employment in a foreign country

GST and chocolate beverage drinking preparation

Periodic compensation payments received by a non-resident individual and the Pension Article of the UK Convention

Capital allowances: business related costs - capital expenditure incurred - non-contractual customer relationships

Capital gains tax: vendor cancellation of contract - compensation payment - preserving ownership rights

Energy Grants (Credits) Scheme: off-road credit - diesel fuel purchased for use (and used) in the construction of a car park and civil works on hospital grounds