Taxation of Financial Arrangements: financial arrangements - offsetting contracts - requirements under subsection 230-530(4) of the Income Tax Assessment Act 1997

Capital gains tax: testamentary trust - trustee can choose to be assessed on capital gains

Superannuation benefits: CSS indexed pension partially funded by a roll-over

National Rental Affordability Scheme (NRAS)

Capital gains tax: CGT discount - application of Subdivision 152-E and Subdivision 124-B roll-over

CGT: non-resident becomes resident - assets in respect of which choice was made to treat as having the necessary connection with Australia

Consolidation: membership rules - foreign hybrid company

Wine Equalisation Tax: cider manufacture - adding sugar to apple juice prior to fermentation

PAYG withholding: meaning of managed investment trust

Superannuation Product: one or two superannuation income streams

Benchmark rate of return: Mandatorily Redeemable Preference Share (MRPS)

Consolidation: entry Allocable Cost Amount - identifying the relevant asset for the purposes of section 705-56 of the ITAA 1997

Interest withholding tax - in substitution for interest

Beneficiary of a managed investment trust

Capital allowances: quasi-ownership right over land - meaning of lease

Non-portfolio dividends: returns on redeemable preference shares - debt interests

Application of Article 4(5)(d) of the Australia: Japan tax treaty - permanent establishment in Singapore of a Japanese resident company

Employer's fringe benefits taxable amount: change in employer's status from endorsed public benevolent institution to a hospital

Foreign exchange (forex) gains and losses: bond maturity

Consolidation: tax cost setting rules - acquisition of a consolidated group