Baby Bonus: legally responsible

Capital gains tax: scrip for scrip rollover - unit in a public trading trust exchanged for a share in a company

Capital gains tax: reduced cost base - bad debt deducted

Capital gains tax: CGT discount and small business concessions - disposal of active asset by non-resident

GST and creditable acquisition of second hand goods that are reconditioned and sold

Reasonable benefit limits: discretion for excessive lump sum amount

Debt/Equity: Redeemable Preference Share

Penalty tax and voluntary disclosure

Assessability of income derived from service in the Joint Petroleum Development Area

Part IVA and disposal of trading stock where an election is made

Assessability of a lump sum payment received under a mortgage protection policy

Simplified Tax System (STS): accounting method - timing of deductions for amounts paid by B-pay

Capital Allowances: Project Pool - carry on a project for a taxable purpose

Capital Allowances: Project Pool - obtaining information

Capital Allowances: Project Pool - feasibility studies

Capital gains tax: small business roll-over - function of replacement asset

Group company loss transfers: companies wholly-owned by the same individuals

Deductibility of legal expenses incurred after cessation of business

Private Health Insurance Tax Offset: taxpayer not living in Australia

Capital gains tax: main residence exemption - accidental destruction of dwelling used for income producing purposes - sale of vacant land