Goods and Services Tax: financial supply - appointing and directing proxy to vote at a meeting of unit holders in a unit trust

Medicare levy surcharge - overseas visitors health insurance policy

Commercial debt forgiveness: whether the notional value of a debt can be less than its face value if the debtor is solvent

Trading stock: natural increase - relevance of survival rates

Self managed superannuation fund: waiver of disqualified person status - meaning of 'serious dishonest conduct'

Capital allowances: immediately deductible expenditure - contractor providing geophysical surveying services to entities in the mining and mineral exploration industries

Capital gains tax: assignment of renewable energy certificates

Offshore banking units: trading activity

Car fringe benefits: car destroyed in natural disaster

Termination of employment: unused long service leave payments and periods of overseas employment

Capital allowances: primary production - water facilities - sprinkler system used for frost protection

GST: revocation of approval of membership in a GST group of a company that goes into liquidation on or after 4 December 2009

Employee share scheme: director solely remunerated by issue of options

Employee share scheme: director solely remunerated by options which are subsequently lost without being exercised

Deemed dividend: No FBT on a Division 7A shareholder loan where distributable surplus is nil

Application of subsection 23AH(2): deemed permanent establishment (PE) and carrying on of business - Article 5.4 of the 1995 New Zealand Agreement

Permanent Establishment of a US Limited Liability Company

Overseas employment exemption: whether foreign earnings 'generally exempt' from income tax in a foreign country

CGT small business concessions: maximum net asset value test - disregarded assets - asset being used solely for personal use and enjoyment

CGT small business concessions: maximum net asset value test - disregarded assets - dwellings