Income tax: is it necessary to do a stocktake at the end of the year?

Income tax: does the receipt of a travel allowance automatically entitle an employee to a deduction for travel expenses under subsection 51(1) of the Income Tax Assessment Act 1936 ?

Income tax: are monetary gifts received by a child or any interest earned on investing such money treated as 'excepted assessable income'?

Income tax: in calculating the residual value of a leased item, may a lower residual value than those outlined in IT 28 be adopted in light of the more generous depreciation rates?

Income tax: do credits of tax instalment deductions constitute 'an amount of relevant tax paid by a person' for the purposes of subsection 9(1) of the Taxation (Interest on Overpayments) Act 1983 (TIOPA)?

Income tax: is the Commonwealth Scientific and Industrial Research Organisation (CSIRO) an educational institution for the purposes of the articles in Australia's double tax agreements (DTAs) dealing with the remuneration of professors and teachers?

Income tax: are periodic workers' compensation payments made by Comcare, 'pensions' for purposes of the pensions articles in Australia's double taxation agreements (DTAs)?

Income tax: are the costs incurred by teachers when travelling to their regular school to attend Parent and Citizens meetings, sports and other school functions able to be claimed as a deduction under subsection 51(1) of the Income Tax Assessment Act 1936 ?

Income tax: if a purchase of depreciable plant comprises individual items costing $300 or less each or have an effective life of less than 3 years, can these individual items be depreciated at the rate of 100% in terms of subsection 55(2) of the Income Tax Assessment Act 1936 ?

Income tax:property development: where a construction contractor uses the basic method of returning income from long term construction contracts as outlined in Taxation Ruling IT 2450, when are advance or up front payments derived as income for the purposes of subsection 25(1) of the Income Tax Assessment Act 1936?

Withdrawal - Income tax: property development: where a construction contractor uses the basic method of returning income from long term construction contracts as outlined in Taxation Ruling IT 2450, when are advance or up front payments derived as income for the purposes of subsection 25(1) of the Income Tax Assessment Act 1936 ?

Income tax: property development: where net profit is included in assessable income under subsection 25(1) of the Income Tax Assessment Act 1936 -(a) what costs are taken into account in calculating the net profit; and (b) how and when are they taken into account?

Withdrawal - Income tax: property development: where net profit is included in assessable income under subsection 25(1) of the Income Tax Assessment Act 1936 -(a) what costs are taken into account in calculating the net profit; and (b) how and when are they taken into account?

Income tax: motor vehicle substantiation: does the 5000 kilometre limit in section 82KX of the Income Tax Assessment Act 1936 relate to the distance travelled by the car or by the taxpayer?

Income tax: capital gains: are there any CGT consequences arising from the transfer of section 80G or section 160ZP losses after 25 June 1992?

Income tax: should you apply to the Taxation Office for early release of superannuation benefits?

Withdrawal - Should you apply to the Taxation Office for early release of superannuation benefits?

Fringe benefits tax: if an employer refrains from claiming an income tax deduction for deductible expenditure incurred in providing a fringe benefit to an employee, is the employer relieved from any fringe benefits tax liability which exists in the circumstances?

Income tax: is the business of 'beach worming' primary production under the definition in subsection 6(1) of the Income Tax Assessment Act 1936?

Income tax: if a lessee incurs legal expenses defending a lessor's attempts to terminate the lease, are these legal expenses an allowable deduction under subsection 51(1) of the Income Tax Assessment Act 1936 ?