Income tax: what are the taxation consequences of a long-term diversion-from-stream licence purchased by a primary producer and subsequently transferred, in whole or in part, either permanently or temporarily for valuable consideration?

Fringe Benefits Tax: where a housing fringe benefit is provided in a 'remote area' location, to :(a) an employee who is related to the employer, or (b) an employee who is also a shareholder and/ or director of the employer company, does the 50% reduction available under subsection 29(1) of the Fringe Benefits Tax Assessment Act, automatically apply ?

Income tax: where there is a partial recovery of both capital and trade debts which have the same security, what is the amount allowed as a deduction under subsection 63(1) of the Income Tax Assessment Act 1936?

Income tax: is the allotment of shares as consideration for services performed by another party on research and development activities expenditure incurred under section 73B of the Income Tax Assessment Act 1936 (ITAA)?

Income tax: is the value of the shares received as consideration for providing services for research and development activities assessable income in the hands of an independent contractor?

Fringe Benefits Tax: a housing fringe benefit is provided in a 'remote area' location, to an employee who is also a shareholder and/ or director of the employer company. When the employer elects to apply the 'statutory amount' available under subsection 29(1) of the Fringe Benefits Tax Assessment Act 1986, does the 'statutory amount' automatically apply ?

Income tax: property development: can costs incurred and payments received under the terms of a long-term construction contract be returned on a completed contracts basis?

Income tax: exemption with progression: how are deductions for superannuation contributions and tax agents fees to be treated when a taxpayer has exempt foreign earnings under section 23AF or section 23AG of the Income Tax Assessment Act 1936 and other income?

Income tax: capital gains: in the case of an involuntary disposal of a post-CGT asset that satisfies section 160ZZK, what is the CGT treatment of the 'notional capital gain' that arises where the compensation or insurance proceeds exceed the indexed cost base?

Income tax: capital gains: if a liquidator's written declaration was made before 11 November 1991, does the Commissioner have a discretion to accept the statement as valid under section 160WA?

Income tax: is a payment in lieu of notice on termination of employment an eligible termination payment under subsection 27A(1) of the Income Tax Assessment Act 1936?

Income tax: are live oyster shell used in a business of pearl culture, trading stock for the purposes of the Income Tax Assessment Act 1936 (ITAA)?

Income tax: what is the approved form and manner of notices required by subsection 82AAT(1D) of the Income Tax Assessment Act 1936 (the ITAA) to be given to the trustees of a superannuation fund by taxpayers who wish to claim a deduction for their personal contributions to the fund ?

Income tax: is a person working as an escort through an escort agency an employee for Pay-As-You-Earn (PAYE) tax purposes?

Withdrawal - Income tax: is a person working as an escort through an escort agency an employee for Pay-As-You-Earn (PAYE) tax purposes?

Income tax: should directors fees be included in the assessable income of a director who must pass on those fees to a partnership of which the taxpayer is a member?

Withdrawal - Should directors' fees be included in the assessable income of a director who must pass on those fees to a partnership of which the taxpayer is a member?

Income tax: are Wheat Industry Fund levies paid by wheat growers under the Wheat Marketing Act 1989 deductible under subsection 51(1) of the Income Tax Assessment Act 1936? Are refunds of equity in the fund assessable under subsection 25(1)?

Income tax: if, in the gaining or producing of assessable income, a taxpayer uses a car as defined in subsection 82KV(4)(a) in any way other than in an exempt manner at any time during a year of income, are those car expenses exempted from the substantiation provisions?

Fringe benefits tax: for the purpose of the statutory formula method of valuing car fringe benefits, when is the base value of a car reduced under subsection 9(2) of the Fringe Benefits Tax Assessment Act 1986?