Classification of a Korean Hapja Hoesa for Australian income tax purposes

Controlled foreign companies: financial intermediary business - foreign exchange gains on repayment or other disposal of loans

Controlled foreign companies: financial intermediary business - currency forward agreements and currency swap agreements hedging foreign currency transactions

Continuity of foreign service: consequence of taking maternity leave

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

Division 250: assets put to tax preferred use

German Kommanditgesellschaft and managed investment trusts: are limited partners 'members'?

German Kommanditgesellschaft and managed investment trusts

Capital gains tax: roll-over relief - compulsory acquisition - easement created

Capital works: destruction and balancing deduction - using 'your area' immediately before destruction of capital works

Capital works: destruction - deduction and balancing calculations - reasonable reduction of balancing deduction

Deductions: tax indemnity payment

Bounty and subsidies: financial assistance received in commencing a business - whether received 'to commence a business'

Dividends paid on redeemable preference shares treated as a 'cost' for the purposes of subparagraph 820-890(1)(b)(ii) of the Income Tax Assessment Act 1997

Consolidation: multiple entry consolidated group - special conversion event

Consolidation: tax cost setting rules - acquisition of a MEC group

Capital works: plant - improvements partly used for accommodation of employees

Amendment of assessments: exception to two year period of review if an individual is a beneficiary of trust estate

Functional currency choice: initial exchange of currency under a cross-currency interest rate swap

Functional currency choice: re-exchange of currency under a cross-currency interest rate swap agreement