GST and agricultural managed investment scheme - investor carrying on an enterprise

GST and agricultural managed investment scheme - pre-establishment acquisitions

GST and agricultural managed investment scheme - the capacity in which post-establishment acquisitions are made

Capital allowances: holder of an intangible depreciating asset - mining, quarrying or prospecting right

GST and supplies of an interest in a time-sharing scheme to non-residents overseas

Assessability of withdrawals from a New Zealand income equalisation account

Assessability of interest income from a New Zealand income equalisation account

Foreign Income Tax Offset: refunds from a New Zealand income equalisation account

Deductibility of deposits into a New Zealand income equalisation account

Foreign income - non-assessable and non-exempt: substantial equipment permanent establishment in a listed country

Excise: molasses tobacco

Deemed dividends: written loan agreement - no repayments before the private company's lodgment day for the income year in which the loan is made

Deductions and expenses: reimbursement to trust account of stolen trust monies

Capital gains tax: goodwill of acquired business - time of coalescence

Legal expenses incurred in pursuit of an assessable workers compensation payment for lost earnings

Frankable distributions and non-share dividends

CGT event A1: partnership becomes corporate limited partnership

Section 99B: receipt of trust income not previously subject to tax

Foreign exchange (forex): forex realisation gain on cessation of a foreign currency swap

Assessability of pre-judgment interest