Income tax and fringe benefits tax: can a reimbursement within the meaning of the Fringe Benefits Tax Assessment Act 1986 (FBTAA) fall within the definition of 'salary or wages' in subsection 221A(1) of the Income Tax Assessment Act 1936 (ITAA)?

Income tax: where subsection 51AD(8) of the Income Tax Assessment Act 1936 applies to a company will consideration be given to the exercise of the Commissioner's discretion pursuant to subsection 51AD(9) if the assets of other companies in the group are put at risk?

Income tax: when Division 16D of the Income Tax Assessment Act 1936 applies to an arrangement a proportion of each arrangement payment, representing the notional principal amount, may be treated as non-assessable by the operation of subsection 159GK(1). In such cases will a proportion of the funding costs relating to the non-assessable amount be disallowed under subsection 51(1)?

Income tax: where subsection 51AD(10) of the Income Tax Assessment Act 1936 applies, does it operate to reciprocally deny the derivation of relevant assessable income by a taxpayer?

Income tax: do put or call options entered into between a taxpayer and a third party over property owned by the taxpayer, give rise to rights in addition to those in paragraph 51AD(8)(a) of the Income Tax Assessment Act 1936?

Income tax: can a taxpayer after lodging its return, but before any assessment is made, alter the figure for closing stock by adopting a different basis of valuation to that on which the return was originally prepared?

Income tax: will a taxpayer who provides land, plant or labour for use in sharefarming arrangement be treated as being engaged in a business of primary production as defined in subsection 6(1) of the Income Tax Assessment Act 1936?

Income tax: when does a person who is carrying on the business of licensing/sub-licensing the right to use proprietary computer software programs derive licence fee income under subsection 25(1) and/or paragraph 26(f) of the Income Tax Assessment Act (1936)?

Withdrawal - When does a person who is carrying on the business of licensing/sub-licensing the right to use proprietary computer software programs derive licence fee income under subsection 25(1) and/or paragraph 26(f) of the Income Tax Assessment Act (1936)?

Income tax: do the substantiation provisions apply to travelling expenses when calculating the separate net income of a spouse under subsection 159J(3)?

Withdrawal - Do the substantiation provisions apply to travelling expenses when calculating the separate net income of a spouse under subsection 159J(3)?

Income tax: when is a taxpayer entitled to a deduction under subsection 51(1) of the Income Tax Assessment Act 1936 for the payment of additional interest to debenture holders made pursuant to a court order that overrules an earlier court order which required the payment of a lesser amount of interest?

Income tax: can a primary producer use standard cost to calculate the cost value of grain on hand at the end of the year, where the grain is held for a number of purposes including resale, feed for stock or seed for planting?

Withdrawal - Income Tax: Can a primary producer use standard cost to calculate the cost value of grain on hand at the end of the year, where the grain is held for a number of purposes including resale, feed for stock or seed for planting?

Income tax: what is the income tax treatment of a deferred salary payment agreement?

Income tax: property development: is a 'management reserve' taken into account in calculating notional taxable income under the estimated profits basis of returning income from a long term construction contract?

Income tax: insurance: in the calculation of the amount deductible for general management expenses, can subsection 113(2) be used by a company which conducts both general and life insurance business?

Income tax: insurance: in the calculation of the amount deductible for the general management expenses of a life assurance company, should assessable income and total income for subsection 113(2) purposes include amounts that relate to the conduct of general insurance business?

Income tax: a wholesaler of computers loans demonstration computers ('demonstrators') to prospective purchasers (including retailers) on the basis of 'approval or return'. The wholesaler retains ownership at the time of providing the demonstrators. Are the demonstrators 'trading stock on hand' of the wholesaler for the purposes of subsection 28(1) of the Income Tax Assessment Act 1936?

Income tax: is the cost of life membership paid to a work-related or business association deductible under subsection 51(1) of the Income Tax Assessment Act 1936?