Employee share scheme: indeterminate rights not fringe benefits

United States real estate investment trusts and managed investment trusts

GST and tax invoice for multiple recipients

GST and dip with biscuits

GST and tax invoices issued by another entity on behalf of a supplier

Bounties and subsidies: whether a repayable government payment a 'bounty or subsidy'

Transitional termination payments: variation to employment contract

Primary production: assessable primary production income - dividends

Payments by a life insurance company to correct unit pricing errors

Research and development: clawback (section 73C) for grants and recouped expenditure where the grant or recoupment may be subject to a repayment obligation

Property fringe benefit: money - tangible or intangible property

Wine Equalisation Tax: effect of principle of mutuality on sales by clubs and associations

Assessability of Malaysian Government service pension derived by an Australian resident

Assessability of Netherlands pensions derived by an Australian resident

Employee Share Scheme: assessability to an employer of the option exercise price paid by an employee

GST and treatment of a currency hedge agreement embedded within a contract for services

Capital Allowances: business related costs - limitation of deduction - expenditure in relation to a lease not obtained

Exclusive taxing right under the 1995 New Zealand Agreement - exempt income

Deductibility of card payment fee incurred in paying income tax liability under section 8-1 of the ITAA 1997

Eligible investment business: loan - Division 6C of the Income Tax Assessment Act 1936