Income tax: does section 129 of the Income Tax Assessment Act 1936 (ITAA) operate to deem 5% of shipping freight payments to be taxable income where: (a) the payments were made by an Australian resident to an Italian shipping enterprise, (b) the payments were made for the carriage by ship of passengers, livestock, mail, goods or merchandise from Australia for discharge at an overseas port, and (c) the place of effective management of the Italian shipping enterprise is in Italy?

Income tax: does the 'otherwise deductible rule' apply to reduce the taxable value of fringe benefits provided to associates of employees?

Income tax: for a balance day adjustment to be deductible under subsection 51(1) of the Income Tax Assessment Act 1936, is it sufficient for it to be a contingent liability?

Income tax: are expenses incurred by a taxpayer in obtaining valuations for gifts of property donated under the Cultural Gifts Program allowable deductions?

Income tax: will a section 160AB rebate continue to apply to interest derived from State Bank Victoria Deposit Stock issued before 1 November 1968 if the interest is paid by the Commonwealth Bank of Australia?

Income tax: can land on which handling facilities and feedlots are used in a business of livesheep export be regarded as being used for the purposes of agricultural or pastoral pursuits so as to be eligible for the special primary production depreciation concessions in the Income Tax Assessment Act 1936 ?

Income tax: is a taxpayer who carries on business as a livesheep exporter carrying on a business of primary production?

Fringe benefits tax: does an employer have a liability under the Fringe Benefits Tax Assessment Act 1986 in relation to the payment of costs for a home telephone of an employee?

Income tax: if a taxpayer claims a deduction for self education expenses under section 8-1 of the Income Tax Assessment Act 1997 , is the amount of $250 spent, but disallowed as a deduction under section 82A of the Income Tax Assessment Act 1936 , excluded from the substantiation provisions?

Income tax: when do the final royalty withholding tax provisions first apply?

Income tax: deductibility of royalties where withholding tax has not been remitted to the Tax Office.

Income tax: operation of section 170AA and section 223 in relation to the application provisions of Taxation Ruling IT 2682: payments made under interest rate swap contracts

Income tax: to what extent are dividends paid by a resident company to a non-resident individual subject to withholding tax ?

Income tax: capital gains: does a payment made by the vendor under a rental guarantee agreement form part of the vendor's cost base of the income producing property that was sold?

Income tax: where a taxpayer receives an asset other than land as compensation for the compulsory acquisition of a portion of land which he or she used in carrying on a business, is rollover relief under section 160ZZL of the Income Tax Assessment Act 1936 available?

Income tax: where a taxpayer receives a combination of cash and a replacement asset as compensation for the compulsory acquisition of of a portion of land he or she used in carrying on a business, and incurs expenditure in constructing a building on the remaining land for use in that business, is rollover relief available under both section 160ZZK and section 160ZZL of the Income Tax Assessment Act 1936 ?

Income tax: stripping of company profits: section 177E: does a scheme by way of or in the nature of dividend stripping require the purchaser of shares in the target company to subsequently dispose of the shares at a deductible loss or to otherwise obtain, for tax purposes, a deduction for the depreciation in value of the stripped shares?

Income tax: foreign exchange gains and losses of a capital nature - in what circumstances is a loan 'wholly or partly rolled over' under section 82W of the Income Tax Assessment Act 1936 ?

Income tax: does the transfer of an asset between the statutory funds of a life insurance company constitute a disposal for income tax purposes?

Income tax: if a company ceases carrying on a business which has been transferred to an associated entity, will a payment made by that company to a former employee be an eligible termination payment as defined in subsection 27A(1) of the Income Tax Assessment Act 1936 ?