Income tax: capital gains: how is the date of acquisition and the cost base of bonus shares determined where the bonus shares are issued after the date of death and in respect of shares held by the deceased at the date of death?

Income tax: capital gains: does section 160X of the Income Tax Assessment Act 1936 apply if a non-resident bequeaths an asset, which in the hands of the non-resident beneficiary is not a taxable Australian asset, to a resident beneficiary?

Income tax: capital gains: how are net capital losses unrecouped by a taxpayer at the date of his or her death treated?

Income tax: will the Commissioner adjust the business use of a motor vehicle if certain business journeys recorded in a log book are found to be either false, private or have not significantly complied with the log book requirements of the substantiation legislation?

Withdrawal - Will the Commissioner adjust the business use of a motor vehicle if certain business journeys recorded in a log book are found to be either false, private or have not significantly complied with the log book requirements of the substantiation legislation?

Income tax: can a taxpayer, who has claimed a deduction for car expenses using the log book method, use one of the alternative methods for substantiation if, under a review, the Commissioner has:- reduced the business percentage; - decided the log book is invalid; or - discovered no log book has been prepared at all?

Withdrawal - Can a taxpayer, who has claimed a deduction for car expenses using the log book method, use one of the alternative substantiation methods if, under a review, the Commissioner has:- reduced the business percentage - decided the log book is invalid; or - discovered that no log book has been prepared at all?

Income tax: capital gains: does section 160X of the Income Tax Assessment Act 1936 apply to assets acquired by a legal personal representative which were not owned by the deceased at the date of death?

Income tax: Offshore Banking Units - what is the meaning of 'guarantee-type activity' under subsection 121B(3)?

Income tax: Offshore Banking Units: does the OBU concessional tax regime apply to assessable income derived after 30 June 1992 where the OB activities were entered into by an OBU prior to 1 July 1992?

Income tax: Offshore Banking Units - if an entity which is registered as an OBU conducts both offshore banking and domestic banking activities, can the OBU trade in foreign currency with its domestic division or unit (DBU)?

Income tax: Offshore Banking Units - is an OBU entitled to concessional tax treatment for income from OB activities which were entered into prior to the entity being registered as an OBU?

Income tax: Offshore Banking Units - can a sub-subsidiary of a bank be registered as an OBU?

Income Tax: Offshore Banking Units - can transactions which come within the definition of OB activities be entered into by the part of a bank which handles the domestic (as opposed to offshore) activities and be accounted for in the domestic books?

Income tax: Offshore Banking Units - if a loan entered into by a foreign branch of an Australian resident bank is assigned to the Australian OBU head office, does this constitute an OB activity?

Income tax: employee share acquisition schemes: can a resident taxpayer participating in a foreign employee share acquisition scheme take advantage of a reduction in discount under subsection 26AAC(4F) of the Income Tax Assessment Act 1936?

Fringe benefits tax: does a prepayment to which section 82KZM of the Income Tax Assessment Act 1936 applies qualify as a 'once-only deduction' under subsection 136(1) of the Fringe Benefits Tax Assessment Act 1986?

Fringe Benefits Tax: under Australia's double taxation agreements (DTAs), are overseas airline companies exempt from the payment of fringe benefits tax (FBT) on benefits provided to employees who exercise their employment in Australia?

Income tax: capital gains: where an asset owned by the deceased at the time of death passes to a remainderman on the death of a life tenant, what is the date of acquisition of the asset by the remainderman?

Income tax: are expenses incurred by a taxpayer in obtaining valuations for works of art donated under the Taxation Incentives for the Arts Scheme allowable deductions?