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21,941 results
Income tax: is a salaried trade union official who pays a compulsory weekly levy to a general fund for the election of union officials entitled to a deduction under subsection 51(1) of the Income Tax Assessment Act 1936?
Income tax: does 'separate net income' include the imputation credits attached to franked dividends?
Income tax: foreign income - do the FIF measures apply to an attributable taxpayer of a CFC where the CFC and an FIF are the same entity?
Income tax: foreign income - can 'trading stock' and 'other assets used solely in carrying on a business' come within the definition of 'tainted asset' in section 317?
Income tax: is a lease acceptable if it is based on a $1 residual value?
Income tax: is a lease acceptable if the lessee or an associate has an option to purchase the shares of, or a controlling interest in, the lessor company?
Income tax: is an employee who receives an assessable flying allowance in the course of his or her official duties, entitled to any deduction against the allowance?
Withdrawal - Income tax: is an employee who receives an assessable flying allowance in the course of his or her official duties, entitled to any deduction against the allowance?
Fringe benefits tax: is a benefit provided 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: under the Company Self Assessment system, for the 1989-90, 1990-91 and 1991-92 income years, is the per annum component of a penalty imposed for a false and misleading statement calculated from the date the whole or final payment was due?
Income tax: employment agreement: are costs associated with employment agreements deductible under subsection 51(1) of the Income Tax Assessment Act 1936 (ITAA) to the employer?
Income tax: employment agreement: are costs associated with an employment agreement deductible to an employee under subsection 51(1) of the Income Tax Assessment Act 1936 (ITAA) where the employee commences employment with a new employer?
Income tax: employment agreement: are costs associated with an employment agreement deductible under subsection 51(1) of the Income Tax Assessment Act 1936 (ITAA) to an employee in an existing employment relationship where either:[bull ] the agreement is renewed after its term is concluded; or [bull ] the conditions are changed?
Income tax: employment agreement: are costs incurred in settling disputes arising out of employment agreements deductible under subsection 51(1) of the Income Tax Assessment Act 1936 (ITAA) to the employer and to the employee?
Fringe benefits tax: employment agreement: does the payment or the reimbursement of costs, incurred by an employee in association with an employment agreement, give rise to a liability under the Fringe Benefits Tax Assessment Act 1986 to the employer?
Income tax: can participants in the Community Development Employment Program (CDEP) who forego unemployment benefits still claim the Beneficiary Rebate?
Income tax: is a rebate allowable under section 159P of the Income Tax Assessment Act 1936 (ITAA) on the medical expenses paid by the employee although reimbursed, in whole or in part, by the employer?
Withdrawal - Is a rebate allowable under section 159P of the Income Tax Assessment Act 1936 (ITAA) on the medical expenses paid by the employee although reimbursed, in whole or in part, by the employer?
Income tax: can a trustee of a deceased partner's estate be a party to a joint election for roll-over relief under subsection 59AA(2C) of the Income Tax Assessment Act 1936 where there has been a change in ownership or interest in depreciated property due to the death of the partner?
Fringe Benefits Tax: are outplacement services provided to current and former employees in the nature of work related counselling and thus exempt from fringe benefits tax under section 58M of the Fringe Benefits Tax Assessment Act 1986 ('the Act')?