Contents : Paper no. 1. Business income / Geoff Lehman -- paper no. 2. Derivation of income / Chris Jordan, Robert Upfold -- paper. 3. Deductability criteria / John Mannix no. 4. Timing of deductions (including depreciation) /Rae Vecchio -- paper no. 5. Interest deductions and capital-income issues / Richard Gelski -- paper no. 6. Trading stock / Mark Veyret