US Limited Partnership: whether it is a company for the purposes of Article 10 of the US Convention

Division 7A: the first minimum yearly repayment - loan repayments made before the company's lodgment day for the previous year of income

GST: revoking agreement to apply the margin scheme

Capital gains tax: CGT event E4 - transfer of property

Trust income: disclaimer of an entitlement to trust income

Thin capitalisation rules: risk-weighted assets - non-banking members

Thin capitalisation rules: Tier 1 prudential capital deductions - non-banking members

Capital gains and foreign residents: meaning of 'holds' for the purposes of a foreign resident's direct participation interest in a Part X Australian company

Whether non-resident royalty withholding tax is based on the GST inclusive or GST exclusive amount paid in respect of royalties

Capital gains tax: scrip for scrip roll-over - Delaware limited partnerships

CGT small business concessions: active asset test - company liquidations and cancellation of shares - relevant business ceases

Legal expenses: misrepresentation

Assessability of dividend income sourced in France received by an Australian resident individual

Foreign tax credits: distributions from a USA Corporate Limited Partnership to a foreign hybrid limited partnership - section 160AF of the ITAA 1936

Foreign income tax offsets: distributions from a USA Corporate Limited Partnership to a foreign hybrid limited partnership - section 770-10 of the ITAA 1997

Sale of shares for less than market value

Capital allowances: 'tax break' - used principally in Australia

Third party recipient deemed to be an associate: friend of an employee

Capital gains tax: majority underlying interests - ultimate owners

Capital gains tax: majority underlying interests - transfer of pre-CGT asset