Income tax: Research and Development: Disposal of research & development results

Income tax: Research and Development: Disposal of research & development results and future payments

Research and Development: Carry forward R&D tax offsets at joining time for a consolidated group

Foreign currency translation rules in working out 'applicable fund earnings' under section 305-75 of the ITAA 1997

Income tax: CGT small business concessions: small business participation percentage - trust where entities have entitlement to all income and capital of the trust

Superannuation Guarantee Scheme: attributed personal services income

GST and registration turnover threshold for a body corporate

Superannuation Guarantee: payment of advance under the Fair Entitlements Guarantee Act 2012

Class rulings

Income tax: Approved Early Retirement Scheme for Department of Human Services, Kew Residential Services

Income tax: Approved Early Retirement Scheme (Department of Human Services, Service Development Branch)

Income tax: Approved Early Retirement Scheme for The University of Sydney

Income tax: Approved Early Retirement Scheme for Borden Chemical Australia Pty Ltd.

Income Tax: Approved Early Retirement Scheme for Yallourn Energy Pty Ltd

Income Tax: Approved Early Retirement Scheme for the Department of Natural Resources and Environment

Income Tax: The assessability of bonuses received on the termination of the V and T Investment Bond Fund for investments held for less than 10 years

Income Tax: capital gains: scrip for scrip roll-over: proposed takeover of Cable & Wireless Optus Limited by SingTel Australia Investments Ltd

Income Tax: Employee Share Scheme: Exemption Conditions: disposal of shares held under the Cable and Wireless Optus Limited Exempt Share Plan within three years of acquisition

Income Tax: Approved Early Retirement Scheme for Deakin University

Income Tax: Department of Human Services - Approved Early Retirement Scheme