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The Taxation of Isolated Sales under Section 25 (1) ITAA: TR 93/2 v Joint Submission
Julie Cassidy

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The Argument for Using the Accruals Concepts of Accounting as Established by the Professional Accounting Bodies to Determine the Application of Section 51(1) of the Income Tax Assessment Act
Thomas P. Delaney

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The Taxation of Capital Gains in Relation to Non-residents of Australia
Barbara Smith

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The Nature of 'Present Entitlement' in the Taxation of Trusts
Stephen Barkoczy

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Self Education Expenses and Receipts : Implications for Income Taxation and FBT in Light of FCT v MI Roberts
David Baxby and Damon Brash

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Editorial
Duncan Bentley and Jim Corkery