Capital Allowances: hold - fixtures on land subject to sale contract

Capital Allowances: depreciating asset - fixtures on land subject to sale contract - identification of assets held

Capital Allowances: decline in value - taxable purpose - hobby of prospecting

Fuel Tax: transitional - rate applicable in determining fuel tax credit entitlement

Foreign tax credit: capital gain from the sale of asset situated in the USA by a dual resident of Australia and the USA

Capital gains tax: CGT event C2 - unsecured note

Employee share scheme: replacement rights received on company takeover

Assessability of UK War Widows pension

Residual fringe benefit: tax-exempt body - recreation centre

Withholding Tax Exemption: interest and dividends paid by an Australian resident and received by a Dutch Stichting as unitholder in an Irish Common Contractual Fund

Assessable Income: application of the business profits article to a Dutch Stichting that is a unitholder in an Irish Common Contractual Fund

Assessable Income: Irish Common Contractual Fund - residency for the purposes of the Irish Agreement

Fuel Sales Grants Scheme: eligibility

Fuel Tax Credit: electricity generation - fuel purchased between 1 July 2008 and 30 June 2012

Fuel Tax Credits: Fuel used in a generator to power a refrigerated container (Reefer)

Fuel Tax Credits: Fuel used to power a refrigerated container (Reefer) - road user charge

GST and supply of services performed on an island which is part of the Commonwealth of Australia

GST and whether a resident company incorporated overseas is in Australia in relation to a supply of services

Assessability of UK War Widows supplementary pension

Offshore Banking Units: Application of paragraph 128AE(2)(d) to the head company of a consolidated group