Interest withholding tax: Australian interest income paid to a single owner United States limited liability company disregarded as an entity separate from its owner

Income derived by non-resident insurer

Conduit foreign income: impairment of shares in a foreign company that paid a non-portfolio dividend

School building fund established and maintained by a government school

School building fund established and maintained by a church - trust deed

School building fund established and maintained by a church - no trust deed

Managed Investment Trust Withholding Tax: withholding rate under Subdivision 12-H of Schedule 1 to the Taxation Administration Act 1953 for non-custodians with different income year to the MIT

Capital gains tax: cost base: limited recourse loan

Company tax losses: whether company can disregard concessional tracing rules that apply in relation to more than one stake as part of forming the necessary belief for the purposes of the 'no detriment' rule

Company tax losses: can a company form the necessary belief, on reasonable grounds, for the purposes of the 'no detriment' rule by applying the concessional tracing rules

Termination payment received by Australian resident in consequence of termination of engagement on qualifying service on an approved project

Tax losses: transferring a loss for consolidation purposes - choosing not to apply Subdivision 166-A of the Income Tax Assessment Act 1997 - no effect on the head company subsequently using Subdivision 166-A when trying to utilise the transferred loss

Employee required to change usual place of residence in order to perform duties of employment

GST and registration of a representative of an incapacitated entity when the incapacitated entity is neither registered nor required to be registered

Discharge of debt arising from the provision of services - changing from cash to accruals accounting

Entitlements to franking credits in an employee remuneration arrangement: Commissioner's discretion

Research and Development: building expenditure

Car Parking Fringe Benefits: all-day parking

Excise: Blended fuel - used, contaminated fuel and diesel

Cost base of pre-CGT assets acquired by a company subject to a roll-over under Subdivision 122-A of the Income Tax Assessment Act 1997