Microbrewery - legally and economically independent

Derivation of an amount received on the cash settlement of an exercised option

Deductibility of an amount paid on the cash settlement of an exercised option

Deductibility of premiums payable on the acquisition of options

Assessability of premiums receivable on the sale of options

Exchange Traded Options: derivation of premiums receivable

Exchange Traded Options: deductibility of premiums payable

Shares acquired and disposed of in an options trading business: trading stock

Capital Allowances: business related costs - amount you can deduct - income year in which business ceases

Capital Allowances: carbon sink forest - cost of land

Fuel Tax Credits: refrigerated trailers

Converting excess franking offsets of a Pooled Development Fund to a tax loss

Assessable Income: securitisation arrangement - profit emerging basis of returning assessable income

Consolidation: single entity rule and issue of non-share equity

Consolidations: single entity rule and payment of non-share dividends

Energy Grants (Credits) Scheme: off-road - generation of electricity for use at particular premises

Superannuation fund for foreign residents

Capital Gains Tax: cost base modification of CGT asset acquired from exercise of put option

Capital Allowances: tax break - investment commitment time - option to delay construction

Excise and Osmotic Distillation