ITAA 1997 s 995-1(1)

Capital Allowances: cost - copyright - expenditure on creating subject matter of an educational programme

Capital Allowances: business related costs - to raise equity for your business - extent business is, was, or will be carried on for a taxable purpose

Assessability of income derived by a Japanese resident company from activities in Australia

Capital gains tax (CGT): Deceased estate transfers private company shares to beneficiary

Assessability of long service leave accrued overseas by a foreign resident while employed by an Australian resident company

Assessability of an allocated pension from an Australian resident public superannuation fund received by a resident of Japan

Capital Allowances: taxable purpose - use of depreciating assets

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

Fuel Tax: agricultural vehicles and environmental criteria

Capital Gains Tax: rollover relief - compulsory acquisition - easement created

Employee Share Trust: sole activities test

Fuel Tax Credits: environmental criteria and motor vehicles used primarily on an agricultural property - relevance of time

Hire purchase agreement: notional sale - 'start of the arrangement'

Reportable fringe benefits: pooled or shared cars - use of a motor vehicle that is not a car

Disability superannuation benefit: medical certificates

Administrative penalty: failure to withhold from royalty payments to a French resident

Capital Allowances: business related costs - limitation of deduction - forms part of the cost of land

Definition of child for purposes of section 295-485 of the Income Tax Assessment Act 1997

Employee share trust that acquires shares to satisfy rights provided under an employee share scheme and engages in other incidental activities

Salary and wages of a foreign resident public sector employee