ITAA 1997 s 995-1(1)

Foreign exchange (forex) gains and losses: operation of Division 775 where the head company of a consolidated group is an ADI

Capital Allowances: installed ready for use and held in reserve

Foreign source income: pension - temporary residents

Taxing rights over United Kingdom sourced pension income under the United Kingdom Convention where taxpayer is a temporary resident of Australia

Foreign source income: pensions - non-assessable non-exempt income and temporary residents

Capital Allowances: termination value on the granting of a licence to exploit a patented invention

Capital Allowances: balancing adjustment event occurring on the granting of a licence to exploit a patented invention

Capital Allowances: depreciating asset - rights under the law of a foreign country in respect of a licence to exploit a patented invention

Temporary residents of Australia: residency status under the Australia-United Kingdom Double Taxation Convention

Is a non stock membership interest an investment in a 'similar financial instrument' when applying the 'eligible investment business' test in the Public Trading Trust rules?

Division 974: Section 128F - meaning of 'debt interest'

Singapore resident receiving Australian sourced excluded royalties

Assessability of a preserved superannuation benefit paid to a New Zealand resident taxpayer

Whether payments for use of broadcasting and apparatus licences fall within the domestic law definition of a royalty

Permanent establishment: UK Convention and subsection 3(11A) of the Agreements Act - sublicensing of broadcasting and apparatus licences

Foreign Hybrid Limited Partnership: UK limited liability partnership

Consolidation: CGT event L5 where ACA is not negative after step 4

Research and Development: subsection 73B(3B) - partnership

Capital Allowances: deductible balancing adjustment amount for plant started to be constructed before 1 July 2001

Company tax losses: a 'widely held company' that replaces another 'widely held company' for part of the income year - whether a widely held company 'at all times' during the income year