ITAA 1997 s 995-1(1)

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

Debt/Equity: whether short term trade finance gives rise to debt interest under Division 974

Debt/Equity: whether short term trade finance gives rise to debt interest exception under Division 974

Structured Settlement: annuity purchased from a foreign life insurance company

Division 240: 'notional buyer' under a hire purchase agreement

Division 240: deductibility of 'notional interest' to the notional buyer under a hire purchase agreement

Division 240: 'adjustment amount' for the notional buyer under a hire purchase agreement

Division 240: end of a hire purchase agreement

Capital gains tax: replacement asset roll-over - compulsory acquisition, loss or destruction of original asset

Assessability of remuneration earned by a non-resident from employment aboard an aircraft operated in international traffic by an Australian airline

Debt/Equity: Redeemable Preference Share

Capital Allowances: Project Pool - carry on a project for a taxable purpose

R&D tax offset: 'R&D group turnover' - licence fees payable over more than one year of income

CGT roll-over: whether a partnership can be a member of a 'wholly owned group'

Deducting Tax Loss: Saving Rule - Capital loss made by non-resident

Deducting Tax Loss: Saving Rule - More than one tax loss being deducted

Deducting Tax Loss: saving rule - equity interest owned by an individual

Deducting tax loss: saving rule - reflected effects on direct and indirect equity interests to be combined

Deducting tax loss: saving rule - capital loss in respect of equity interest rolled-over under Subdivision 126-B

Deducting tax loss: saving rule - capital loss in respect of equity interest no longer disregarded under Subdivision 170-D