Timing and derivation

Assessability of lump sum receipt on novation of hedging contracts

Life insurance company: assessment of premiums 'paid' to the company

Derivation of Income: unbilled supply of energy

Assessable income: interest income of money lender

Income tax: assessability of amounts from the sale of wheat and grain to AWB (International) Limited or AWB (Australia) Limited

Income tax: assessability of amounts from the sale of barley, grain or other commodities to ABB Grain Export Limited or ABB Grain Limited

Income tax: commercial software licencing and hosted agreements: derivation of income from agreements for the right to use proprietary software and the provision of related services

Income tax: tax treatment of long term construction contracts

Income tax: assessability of income on an accruals basis: when professional fees are derived

Income tax: basis of assessment of income derived from securities purchased and sold cum interest

Income tax: non-accrual loans

Income tax: chemists: Pharmaceutical Benefits Scheme income

Income Tax: take or pay contracts

Income tax: determination of income; receipts versus earnings