Group company loss transfers: valid transfer agreement - single document with multiple agreements

Group company loss transfers: valid transfer agreement - single document with multiple agreements

Capital Allowances: Deduction for decline in value of a caravan

Foreign Currency Exchange Gains and Losses - Non-resident repays whole or part of foreign currency loan

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

Capital Gains Tax: Date of acquisition of shares - exercise of options acquired under employee share schemes

Capital gains tax: CGT discount - application of Subdivision 152-E and Subdivision 124-B rollover

GST and supply of community care for a fee

Medicare levy surcharge: policy has a nil excess but requires a co-payment in respect of claims made under the policy.

Diesel Fuel Rebate Scheme: Diesel Fuel used in drying grain

CGT: non-resident becomes resident - assets in respect of which choice was made to treat as having the necessary connection with Australia

CGT: non-resident becomes resident - assets that do not have the necessary connection with Australia

Diesel Fuel Rebate Scheme - Mining Operations - Extraction of Clay

Assessability of foreign sourced payments made to Australian resident student

Imputation Credits for Public Educational Institutions

Retirement income entities - Trade Dollars (Barter Credits)

Retirement income entities - Contribution of Trade Dollars (Barter Credits)

Assessability of government employment income from the United Kingdom

GST and the delivery of mineral ore to a common stockpile

Assessability of pension received from the government of Belgium by an Australian citizen