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

Deductibility of expenses: property buyers agent's fee

Fuel Tax: apportionment of fuel and statistical sampling.

Capital Allowances: business related costs - limitation of deduction - incurred in relation to gaining or producing exempt income or non-assessable non-exempt income

Income Tax: tax treatment of losses realised by a complying SMSF on disposal of shares

Income Tax: assessability of rental income received by Australian resident from the United Kingdom

On-market Share Buyback

Income tax: assessability of service income received by a non-resident of Australia and East Timor from the Joint Petroleum Development Area

Capital Works - reclaimed land - structural improvement

Definition of trading stock: meaning of 'for purposes of...exchange'

Producer rebate: pooling of grapes from which wine is manufactured

Complying superannuation fund: deductibility of premiums on 'whole of life policy' - paragraph 279(1)(a) of the ITAA 1936

Definition of child for purposes of section 295-485 of the Income Tax Assessment Act 1997

GST and bill of exchange not honoured at maturity

Consolidation: entry history rule - characterisation of foreign exchange gains and losses

Capital Gains Tax: main residence exemption - interaction with non-resident provisions

Capital gains tax and foreign residents: meaning of 'happening to' a CGT asset in section 855-40 of the ITAA 1997

Employee share scheme: timing of deduction for money provided to the trustee of an employee share trust

Excess contributions tax: restitution of a 'mistaken' contribution

EGCS: off-road credit - marine transport - use of diesel fuel in tractors to load and/or unload a vessel