Loading…
Loading…
21,941 results
Income tax: Subdivision 330-H Transport Capital Expenditure: use of road primarily and principally for transport of minerals. Does this refer to the use by all and sundry of the road in question or solely to use by the taxpayer?
Income Tax : Subdivision 330-H Transport Capital Expenditure: use of road primarily and principally for the transport of minerals. On what basis is this determined?
Income tax: compliance with Taxation Ruling TR 92/7 Life Assurance Companies - Total Income: application of section 170AA and the former section 223.
Income tax: is a 'housing allowance subsidy' paid to an employee in respect of the employee's principal residence assessable under the Income Tax Assessment Act 1936 (ITAA)?
Income tax: substantiation: car expenses: can the '12% of cost method' under subsection 82KW(3) be used if a car has been obtained by inheritance, gift or prize at no actual cost?
Income tax: are compulsory school enrolment fees deductible under paragraph 78(1)(a)(xv) of the Income Tax Assessment Act 1936 if paid or transferred to a school building fund?
Income tax: under what circumstances is the receipt of a lump sum compensation/settlement payment assessable?
Fringe benefits tax: what are the new rates to be applied on a cents per kilometre basis for calculating the taxable value of a fringe benefit arising from the private use of a motor vehicle other than a car for the year commencing 1 April 1993?
Income tax: in which circumstances is the construction cost of an access road incurred by a person carrying on timber operations for the purpose of gaining or producing assessable income an allowable deduction?
Fringe benefits tax and income tax: what are the tax consequences for a distributor who, under a product promotion arrangement with a manufacturer whose products it distributes, is provided with a non-cash business benefit (not being trading stock of the distributor) which may be passed on to the distributor's employees?
Income tax: employee share acquisition schemes: can a resident taxpayer participating in a foreign employee share acquisition scheme take advantage of a reduction in discount under subsection 26AAC(4F) of the Income Tax Assessment Act 1936?
Income tax: can a trustee quote the trust tax file number (TFN) to an investment body when an investment of the trust estate is held in the trustee's name?
Income tax: are fees paid by a taxpayer for the electronic transmission of income tax information deductible as tax-related expenses?
Fringe benefits tax: is a payment by a sporting club for medical/hospital expenses arising from injuries suffered by a player during training or playing exempt from fringe benefits tax?
Income tax: is a computer programmer a writer for the purposes of Division 16A of the Income Tax Assessment Act 1936 ?
Fringe benefits tax: what is the benchmark interest rate to be used for the fringe benefits tax year commencing 1 April 1993?
Fringe Benefits Tax: under Australia's double taxation agreements (DTAs), are overseas airline companies exempt from the payment of fringe benefits tax (FBT) on benefits provided to employees who exercise their employment in Australia?
Income tax: how do the substantiation provisions apply in relation to payments made by police officers to informants?
Income tax: are police officers entitled to claim a deduction for the cost of meals and liquor provided to informants?
Income tax: 1. are live pearl oysters (Pinctada maxima) used in a business of pearl culture, trading stock for the purposes of Income Tax Assessment Act 1936? 2. What is the value to be allocated to live pearl oysters used in a business of pearl culture pursuant to section 32?