Loading…
Loading…
21,941 results
Withdrawal - Can a taxpayer claim as a deduction the amount paid to purchase standing or growing crops?
Income tax: thin capitalisation by non-residents: is the retrospective creation, or amendment, of an asset revaluation reserve allowed for the purposes of Div 16F of the Income Tax Assessment Act 1936?
Income tax: in 'section 99 assessments' of resident trust estates, other than deceased estates, is the trustee taxed at the resident individual rates?
Withdrawal - In 'Section 99 Assessments' of resident trust estates, other than deceased estates, is the trustee taxed at the resident individual rates?
Fringe benefits tax: when are car parks operated by city or local government councils considered to be 'commercial parking stations' for the purposes of section 39A, 39B, 39C and 39E of the Fringe Benefits Tax Assessment Act 1986?
Withdrawal - Fringe Benefits Tax: When are car parks operated by city or local government councils considered to be 'commercial parking stations' for the purposes of section 39A, 39B, 39C, and 39E of the Fringe Benefits Tax Assessment Act 1986?
Income tax:(i) When is the cost of a media placement incurred for the purposes of subsection 51(1) of the Income Tax Assessment Act 1936 (ITAA), by an accredited advertising agency for an advertisement published or broadcast on behalf of an advertiser client? (ii) What amount is 'incurred' for the purposes of subsection 51(1) of the ITAA by the accredited advertising agency ?
Withdrawal - When is the cost of a media placement incurred for the purposes of subsection 51(1) of the Income Tax Assessment Act 1936 by an accredited advertising agency for an advertisement published or broadcast on behalf of an advertiser client?
Income tax:(i) Does the whole amount receivable by an advertising agency from an advertiser client (for the cost of media space, commission and service fee) form part of the gross income of the agency under subsection 25(1) of the Income Tax Assessment Act 1936 (ITAA)? (ii) When is this income 'derived' for the purposes of subsection 25(1) of the ITAA? (iii) Where an advertiser fails to pay the advertising agency for placing an advertisement with a media entity is the agency entitled to claim a deduction under section 63 of the ITAA?
Withdrawal - Income tax:(i) does the whole amount receivable by an advertising agency from an advertiser client (for the cost of media space, commission and service fee) form part of the gross income of the agency under subsection 25(1) of the Income Tax Assessment Act 1936? (ii) when is this income 'derived' for the purposes of subsection 25(1) of the Income Tax Assessment Act 1936? (iii) where an advertiser fails to pay an advertising agency for placing an advertisement with a media entity, is the agency entitled to claim a deduction under section 63 of the Income Tax Assessment Act 1936?
Income tax: how does a fruit grower calculate the cost price of fruit on hand at the end of the year under subsection 31(1) of the Income Tax Assessment Act 1936?
Withdrawal - Income tax: How does a fruit grower calculate the cost price of fruit on hand at the end of the year under subsection 31(1) of the Income Tax Assessment Act 1936?
Income tax: whether a fruit grower is entitled to a tax deduction under section 75B or 75D for the cost of changing to a different watering system which has a secondary purpose of preventing or combating land degradation?
Income tax: can expenditure incurred on cosmetic surgery qualify as medical expenses for the purpose of section 159P and therefore qualify for a medical expenses rebate?
Income tax: is a police officer who is required, as a condition of employment, to be within a specified weight to height ratio entitled to claim a deduction for a weight reduction programme?
Income tax: does subsection 80A(1) require an unbroken compliance for the continuity of ownership test?
Income tax and fringe benefits tax: what are the tax consequences for an employer when an employee makes a contribution to the employer in respect of a fringe benefit received?
Withdrawal - What are the tax consequences for an employer when an employee makes a contribution to the employer in respect of a fringe benefit received?
Income tax and fringe benefits tax: is a camping allowance assessable under section 30 of the Fringe Benefits Tax Assessment Act 1986 (FBTAA) or under subsection 25(1) of the Income Tax Assessment Act 1936 (ITAA)?
Fringe benefits tax: what is an acceptable method for determining the 'notional value' of a property fringe benefit for the purpose of sections 42 and 43 of the Fringe Benefits Tax Assessment Act 1986 ?