Capital gains tax: employee share trust - whether capital gain by trustee disregarded - payments by employees to the company issuing the shares as contributions to share capital

Superannuation: deductibility of superannuation contribution made to a director of a corporate trustee

Assessable income: South African double tax agreement - trust income

Assessable income: United Kingdom double tax agreement - trust income

Assessable income: United States double tax agreement - trust income

Withholding tax: lump sum amount payable by the Administrator of an Australian resident company to non-resident Note holders

Excise: naturally occurring stabilised crude petroleum oil

Operation of section 99B: trust income included in the assessable income of the beneficiary by section 97 but not declared in the beneficiary's income tax return

Operation of section 99B: FIF income included in the beneficiary's assessable income by section 529 but not declared in the beneficiary's income tax return

Capital gains tax: first home owners grant - cost base

Exempt benefits: work related items - portable electronic device - upgrades made at the time of purchase

Exempt benefits: work related items - expense payment made earlier in an FBT year

GST and claiming input tax credits where GST ceases to be payable

Exempt benefits: work related items - loan arrangements

Superannuation entities: tax offset - no-TFN contributions income - successor fund

Excess Contributions Tax: notional taxed contributions - PSS Defined Benefit Interest

Capital Allowances: business related costs - taxable purpose

Step 2 of entry: allocable cost amount - deferred tax liabilities

Excise: previously paid duty - recycled product

GST and motor vehicle industry incentive payments: fleet sales support - margin support - discretionary payments