ITAA 1936 s 6(1)

Assessability of payments received by a US taxpayer under an exclusive licence agreement

Div 7A: Court orders under the Family Law Act 1975

Company tax losses: same business test - not practicable to show continuity of ownership test satisfied for any period

Superannuation retirement & employment termination: definition of eligible non-resident non-complying superannuation fund

Assessable foreign income - Australian source loss - whether election to offset tax losses against assessable foreign income applies

Family Trust Election: definition of family - step-child

Family trust election: family - death of a family member

Capital gains tax: assets having necessary connection with Australia: foreign resident company becoming Australian resident

Dual residency under the double tax agreement between Australia and New Zealand (the New Zealand Convention)

The application of the Business Profits Article in relation to the Dividend Article in the double tax agreement between Australia and New Zealand (the New Zealand Agreement)

Medicare Levy Surcharge: foster child not covered by an insurance policy that provides private patient hospital cover

Consolidation: tax sharing agreement - the head company's due time for a group liability following an amended assessment

Employer superannuation contributions: controlling interest

Income tax: helicopter - 'substantial equipment' - Article 5(4)(b) of the Norwegian Convention

Foreign Investment Fund exemption and foreign hybrid

Australian financial institution (AFI) subsidiary: Part X of the ITAA 1936

Individual Retirement Accounts and Foreign Investment Fund measures

Assessability of payments made by an Australian entity to a New Zealand resident under a licence agreement

GST and reverse charge on cross border leases

GST and reverse charge on cross border operating lease