R&D tax concession: is a company 'not at risk' if it can expect to recover its R&D expenditure because of the good technical prospects of its activities (rather than merely because of the terms of the relevant arrangement)?

Disability superannuation benefit: medical certificates

Disability superannuation benefit

GST and entitlement offer to new shares

Self Managed Superannuation Funds: exchange traded options - tax treatment of premiums receivable

Self Managed Superannuation Funds: exchange traded options - tax treatment of premiums payable

Capital Gains Tax: beneficiary's share of trust net income includes trust capital gain - deduction for beneficiary's contribution to a complying superannuation fund

Capital allowances: tax break - expenditure in respect of the construction

Excise: street sweeper with a GVM of less than 4.5 tonnes carrying out public road maintenance

Taxation of financial arrangements: identification of arrangement - facility agreement

Remuneration or other income for personal (including professional) services in relation to the tax treaty with Singapore

Capital Allowances: tax break - asset not part of a set

Excise: meaning of tobacco plant

Refund of deposit: received by a purchaser as an assessable recoupment

Energy Grants (Credits) Scheme: off-road credit - diesel fuel used in construction of premises

Tax cost setting amount: leaving time - tax cost setting amount of membership interests that also constitute liabilities under accounting standards

Tax cost setting amount: leaving time - membership interests that also constitute liabilities under accounting standards

Excisable goods: waste sump oil recycling

Foreign termination payment

Lump sums received from foreign superannuation funds by Australian residents: relevant periods under subsection 305-75(3) of the ITAA 1997