CGT Small Business Concessions: maximum net asset value test - assets used solely for personal use and enjoyment - vacant land

Capital Allowances: project pools - project amount - ornamental trees or shrubs

Capital Allowances: business related costs - limitation of deduction - in relation to a lease or other legal or equitable right

Capital Allowances: business related costs - limitation of deduction - forms part of the cost of land

Wine Equalisation Tax: cider manufacture

Capital Allowances: business related costs - capital expenditure

Capital Allowances: irrigation water provider - primary and principal activity

GST and lease of vacant land after removal of a demountable dwelling used solely in connection with input taxed supplies

Molecular filtration and wine

Capital Allowances: business related costs - business proposed to be carried on

Capital Gains Tax: CGT event J1 - interposing a partnership in a wholly-owned group

Consolidation: MEC group - interposition of a partnership of foreign resident wholly-owned subsidiaries of a top company, between the top company and an eligible tier-1 company

Entertainment Facility Leasing Expenses: private function room and hotel room expenses

Fuel Tax: apportionment of fuel and calculating the quantity of fuel for use in carrying on an enterprise based on average hourly fuel consumption

Capital Allowances: tax break - used for the principal purpose of carrying on a business

Franking Accounts: exercise of paragraph 109RB(2)(a) of the Income Tax Assessment Act 1936 discretion

Small Business Concessions: small business entity test - annual turnover - business carried on part year only

Assessability of periodic payments made to an Australian resident from Ireland

Assessability of foreign branch income derived from New Zealand

Borrowing expenses passed on to a subsidiary