Capital gains tax: main residence exemption - interaction between the 'absence' rule and the 'first used to produce income' rule

CGT small business concessions: controlling individual - different income and capital beneficiaries

Capital gains tax: CGT event E6 - deceased estate: surrender of life interest in trust

Capital gains tax: CGT event E7 - transfer of legal remainder interests in property

Capital gains tax: CGT event E6 - transfer of legal life interest in property

Company loss: deduction for tax loss incurred in an earlier income year by another taxpayer

Timing of deductions for prepaid interest on money borrowed to acquire instalment warrants over stapled securities

Capital Allowances: balancing adjustment event on the theft of a depreciating asset

GST and establishment fee for hire purchase agreement

GST and provision of services to develop a website located outside Australia to a recipient who is in Australia

GST and the importation of drugs for use in treating a patient

GST and importation of medical aids and appliances

Withholding tax exemption: interest on global bearer notes issued by an undisclosed Australian principal through an offshore agent

Determination of the net income or loss of a partnership and partnership 'salaries'

Assessable income : drawings of partnership 'salary' to a partner

Retirement income entities - acquisition of collectable banknotes and coins from a related party

Capital gains tax: CGT asset - statutory water rights

Capital gains tax: rollover relief - transfer of asset to company in same wholly-owned group during the period commencing 30 June 2003 and ending just before the first day of the originating company's first income year that commences after 30 June 2003

Rental Property Expenses - bank guarantee in lieu of deposit - deductibility of fees

Employee share scheme: fractional interest in a share