Fringe benefits tax: how is an employee's usual place of residence determined for the purposes of the living-away-from-home provisions of the Fringe Benefits Tax Assessment Act 1986 ('FBTAA')?

Withdrawal - Fringe Benefits Tax: How is an employee's usual place of residence determined for the purposes of the living-away-from-home allowance provisions of the Fringe Benefits Tax Assessment Act 1986 ('FBTAA')?

Fringe benefits tax: does the payment of a 'location allowance' to an employee by an employer constitute the provision of a 'living-away-from-home allowance benefit' under section 30 of the Fringe Benefits Tax Assessment Act 1986 (FBTAA)?

Income tax: is income to which Australia has no taxing right, because of a double tax agreement but which is also exempt from tax under sections 23AF or 23AG of the Income Tax Assessment Act 1936, included in the 'exempt amount' for the purpose of the exemption with progression calculation?

Income tax: how does an employer work out the proportion of a lump sum payment on termination of employment that relates to unused annual leave that accrued in respect of service before 18 August 1993 for the purposes of section 159S of the Income Tax Assessment Act 1936?

Income tax: if a taxpayer receives a travel allowance which is reasonable in amount in accordance with subsection 82KZ(4) of the Income Tax Assessment Act 1936, is it still necessary for the payer of the allowance to maintain documentation evidencing that the payment of the allowance was warranted?

Income tax: capital gains: what is the amount of the consideration received in respect of the disposal of an asset where the consideration consists of shares which will be delivered at a later date and decline in value prior to delivery?

Fringe benefits tax: where an employee is provided with a car by the employer and the employee keeps the car in safe storage (e.g. in a commercial garage) while travelling interstate on business, under what circumstances is that car taken to be available for private use under section 7 of the Fringe Benefits Tax Assessment Act 1986?

Income tax: are division 6B and division 6C unit trusts subject to the company self assessment provisions?

Withdrawal - Income tax: are division 6B and division 6C unit trusts subject to the company self assessment provisions?

Income tax: is there a withholding tax liability if interest payable by a resident to a non-resident lender is paid to a third party?

Income tax: an advertising agency makes a payment of salary or wages to a model through a modelling agency. Is the advertising agency required to make a tax instalment deduction from this payment under subsection 221C(1A) of the Income Tax Assessment Act 1936?

Withdrawal - Income tax: an advertising agency makes a payment of salary or wages to a model through a modelling agency. Is the advertising agency required to make a tax instalment deduction from this payment under subsection 221C(1A) of the Income Tax Assessment Act 1936?

Income tax: capital gains: what is meant by the term 'original beneficial owner' as used in subsection 160ZZI(3) of the Income Tax Assessment Act 1936 (the Act)?

Income tax: capital gains: can a trustee of a trust estate be an 'original beneficial owner' for the purpose of section 160ZZI of the Income Tax Assessment Act 1936?

Income tax: capital gains: does subsection 160ZH(9) of the Income Tax Assessment Act 1936 deem market value consideration in subsection 160ZZI(3) where no amount of money or other consideration is given for the acquisition of rights under a policy of life assurance, and the person acquiring the rights is not the original beneficial owner?

Income tax: capital gains: is exemption under section 160ZZI of the Income Tax Assessment Act 1936 limited to disposal of rights under a policy of assurance that result from those acts, transactions or events listed in subsection 160ZZI(4)?

Income tax: capital gains: can a premium constitute 'an amount of money or other consideration' paid to acquire rights under or an interest in a policy of life assurance for the purpose of subsection 160ZZI(3) of the Income Tax Assessment Act 1936?

Income tax: capital gains : can a taxpayer, in calculating the capital gain on disposal of an asset bequeathed to the taxpayer from an estate, receive the benefit of indexation in determining :(i) the deemed consideration on acquisition; and (ii) the cost base or indexed cost base on disposal where the taxpayer disposes of the asset within 12 months of the taxpayer's acquisition?

Income tax: capital gains: what is the amount of the consideration in respect of the disposal of an asset by a taxpayer where consideration is actually received but an amount is later paid out by way of damages?