GST and grouping of a fixed trust and a non-fixed trust from 1 April 2003

GST and grouping of two or more companies where some of the companies are owned by a holding company

GST and grouping of two partnerships from 1 April 2003

GST and a partnership joining an existing GST group of partnerships from 1 April 2003

GST and grouping a partnership with a company from 1 April 2003

Capital gains tax: Extension of time to choose the small business roll-over

Exception Provision: commercial debt forgiveness

Classification of certain converting preference shares under Division 974 of the ITAA 1997

Assessability of a European Union pension received by a resident taxpayer

Foreign tax credits : tax paid to the European Union by a resident taxpayer in receipt of assessable foreign pension

Capital gains tax: creation of trust - shares in a company in administration

Capital gains tax: cost base of interest in the Tower Safe Trust

Capital gains tax: rollover relief - transfer of assets between Australian resident companies in same wholly-owned group during the period 1 July 2002 to 30 June 2003 - both companies members of separate consolidated groups

Whether a foreign government can be characterised as a 'company' where it owns an Australian resident company that carries on commercial activities in Australia

Assessability of Sri Lankan government service pension: Australian resident and citizen

Deduction : losses from misappropriation of money by an investment broker

Capital gains tax: Choice and the small business roll-over

FBT exemption: payments to approved worker entitlement funds

Capital Gains Tax: Demerger - CGT discount in relation to new interests if rollover not chosen

Assessability of Australian sourced Eligible Termination Payment paid to resident of the Czech Republic: undeducted contributions