Withdrawal - 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 ?

Income tax: first stopped full-time education: tax-free threshold: has a person stopped full-time education for the first time during the year of income if that person completed secondary education at the end of the school year and could not obtain enrolment in a further course of full-time education until after 30 June?

Income tax: can an estimated market value of a purchased motor vehicle be used to calculate depreciation expenses under section 54 or subsection 55(2)?

Income tax: capital gains: section 160A and subsections 160M(6) and 160M(7) of the Income Tax Assessment Act 1936 were amended by Taxation Laws Amendment Act (No 4) 1992 with effect from 25 June 1992. Will these amendments have an effect on the views expressed in Taxation Determinations TD 2 and TD 3 in respect of debt waivers?

Income tax: capital gains: how are grants of easements treated for the purposes of the capital gains tax (CGT) provisions of the Income Tax Assessment Act 1936?

Income tax: capital gains: does the principal residence exemption apply to the amount received for the granting of an easement or profits a prendre over land adjacent to a dwelling?

Income tax: capital gains: will subsection 160ZD(2) of the Income Tax Assessment Act 1936 deem market value consideration to have been received where an act, transaction or event constitutes a disposal for the purposes of subsection 160M(7) and no consideration is received?

Income tax: capital gains: where subsection 160ZZT of the Income Tax Assessment Act 1936 applies to deem that a capital gain has accrued in regard to the disposal of a share in a private company or an interest in a private trust estate, can subsection 160ZD(2) operate to deem that the consideration received in respect of the disposal is an amount equivalent to market value?

Income tax: capital gains: how does CGT apply to the disposal of an income-producing property acquired after 19 September 1985?

Income tax: capital gains: how do deductions allowed or allowable under Division 10D of the Income Tax Assessment Act 1936 on an income-producing building affect the calculation of a capital gain or loss on disposal of that building?

Withdrawal - Capital gains: How do deductions allowed or allowable under Division 10D of the Income Tax Assessment Act 1936 on an income-producing building affect the calculation of a capital gain or loss on disposal of that building?

Income tax: are tax deductions allowable for payments made under an agreement to lease car park surfacing where the car park is on land owned by the lessee and the car park is used in carrying on the lessee's business operations?

Income tax: substantiation: are there circumstances in which the Commissioner will accept a copy of the document where the taxpayer needs to retain the original?

Withdrawal - Income tax: substantiation: are there circumstances in which the Commissioner will accept a copy of the document where the taxpayer needs to retain the original?

Income tax: is a 'housing allowance subsidy' paid to an employee in respect of the employee's principal residence assessable under the Income Tax Assessment Act 1936 (ITAA)?

Fringe benefits tax: is the method outlined in Taxation Ruling MT 2024 appropriate for determining whether a vehicle, other than a dual or crew cab, is 'designed for the principal purpose of carrying passengers' and thereby ineligible for the work-related use exemption available under subsection 8(2) of the Fringe Benefits Tax Assessment Act 1986?

Income tax: abnormal income of artists, sportspersons etc: can eligible taxable income be a negative amount for the purposes of Division 16A of Part III of the Income Tax Assessment Act 1936 (ITAA), so that a loss can be recognised from eligible activities and used to reduce average eligible taxable income?

Income tax: are dividends, paid into a foreign bank account to which a resident taxpayer has no access from Australia, to be treated as income?

Income tax: does section 82KZM apply to a prepayment equal to 12 months lease instalments where the payment does not reduce subsequent lease instalments?

Income tax: Offshore banking units - if an OBU sells down or disposes of its interest in a loan which originally qualified as an OB activity, does any fee receivable constitute assessable OB income?