Income tax: can a person acting as a group employer under subsection 221F(3) of the Income Tax Assessment Act 1936 make tax instalment deductions on behalf of an employer?

Withdrawal - Income tax: can a person acting as a group employer under subsection 221F(3) of the Income Tax Assessment Act 1936 make tax instalment deductions on behalf of an employer?

Income tax: a person makes tax instalment deductions from salary and wages on behalf of an employer. Does the employer's obligation to make deductions transfer to the person?

Withdrawal - Income tax: a person makes tax instalment deductions from salary and wages on behalf of an employer. Does the employer's obligation to make deductions transfer to the person?

Income tax: does Division 13 of the Income Tax Assessment Act 1936 apply to impute interest income to an Australian company which makes an interest-free loan to a non-resident subsidiary to enable this subsidiary to guarantee a third party loan to another non-resident subsidiary?

Withdrawal - Does Division 13 of the Income Tax Assessment Act 1936 apply to impute interest income to an Australian company which makes an interest-free loan to a non-resident subsidiary to enable this subsidiary to guarantee a third party loan to another non-resident subsidiary?

Income tax: is the income distribution received by a unitholder from a unit trust assessable in the year of receipt?

Income tax: if a taxpayer claims a deduction for self education expenses under subsection 51(1) of the Income Tax Assessment Act 1936, is the first $250 spent, but disallowed as a deduction under section 82A, excluded from the substantiation provisions?

Income tax: do the Pay-As-You-Earn (PAYE) tax instalment deduction provisions of the Income Tax Assessment Act 1936 (ITAA) apply to persons entering into licence agreements for the use of hairdressing facilities?

Income tax: car expense substantiation: if a taxpayer uses a car to travel more than 5000 kilometres for income producing purposes, can the cents per kilometre method be used to make a claim for car expenses by limiting the claim to 5000 kilometres?

Fringe benefits tax: where an employer leases employee parking in a commercial parking station should the value of any car parking fringe benefit (under section 39C of the Fringe Benefits Tax Assessment Act 1986) be the value under the lease at that commercial parking station?

Fringe benefits tax: is the cost of nearby car parking relevant in determining the taxable value of a car parking fringe benefit under section 39D (the 'market value' basis) of the Fringe Benefits Tax Assessment Act 1986?

Fringe benefits tax: can the lowest all-day parking fee charged by the operator of a parking station for the purposes of section 39C of the Fringe Benefits Tax Assessment Act 1936 include a fee charged for parking at night?

Fringe benefits tax: is the value of a benefit relevant in determining whether the benefit is an exempt minor benefit for the purposes of section 58P of the Fringe Benefits Tax Assessment Act 1986?

Income tax: Offshore Banking Units (OBU) - can an OBU use offshore banking (OB) money (ie money that is not non-OB money) for purposes other than OB activities and replace those funds at a later date?

Income tax: Offshore Banking Units (OBU) - does share capital subscribed by a resident owner to its subsidiary, before that subsidiary becomes registered as an OBU, constitute 'OBU resident-owner money'?

Income tax: Offshore Banking Units (OBU) - where a non-resident has an Australian branch and an Australian subsidiary, and the subsidiary is registered as an OBU, does any share capital subscribed in the subsidiary by the parent fall within the definition of 'non-OB money'?

Income tax: Offshore Banking Units (OBU) - does trading in, or entering into commodity derivatives such as commodity futures, forwards, options, swaps and gold loans constitute offshore banking (OB) activity for the purposes of section 121D?

Income tax: is rollover relief available under section 160ZZK of the Income Tax Assessment Act 1936 for an involuntary disposal of an asset where taxpayers are forced to dispose of an asset due to an adverse change in their financial circumstances?

Fringe benefits tax: where a car has been leased and subsequently purchased by the employer, what is the depreciated value of the car for the purpose of sections 10, 11 and 12 of the Fringe Benefits Tax Assessment Act 1986 in the year in which the car was purchased?