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21,941 results
Income tax: what is the retention period for documentary evidence in relation to work-related expenses claimed by salary and wage earners?
Withdrawal - What is the retention period for documentary evidence in relation to work-related expenses claimed by salary and wage earners?
Income tax: can a taxpayer who uses a motor cycle for income producing purposes use the 'cents per kilometre' method to calculate the amount of a deduction for motor cycle expenses?
Income tax: rebates for dependants: do losses of previous years reduce the separate net income of a dependant for the purposes of calculating a rebate under the provisions of section 159J of the Income Tax Assessment Act 1936?
Income tax: insurance: reinsurance: do reinsurance arrangements such as 'financial reinsurances' which contain significant funding elements have the same taxation consequences as traditional reinsurance arrangements?
Income tax: substantiation: car expenses: can the '12% of cost method' under subsection 82KW(3) be used if a car has been obtained by inheritance, gift or prize at no actual cost?
Income tax: what is the value to be allocated to live oyster shell used for the purpose of pearl culture pursuant to section 32 of the Income Tax Assessment Act (ITAA)?
Income tax: can a person receiving an annuity (or superannuation pension) resulting from another person's death claim a deduction for the undeducted purchase price of the annuity where the deceased's annuity became payable before 1 July 1983?
Income tax: if a person buys an entire business operation including the book debts, can he claim a deduction for those debts which later prove to be bad debts ?
Income tax: are organisations which are established to promote tourism exempt from income tax under paragraph 23(h) of the Income Tax Assessment Act 1936?
Income tax: capital gains: what are the capital gains tax consequences where a legal personal representative (LPR) purchases an asset to satisfy a general legacy?
Income tax: are fees paid by a taxpayer for the electronic lodgment of income tax information deductible as tax-related expenses?
Income tax : can a taxpayer who earned foreign employment income exempt under section 23AG and taxable income including Job Search or New Start allowances during an income tax year be entitled to a beneficiary rebate?
Income tax: is a police officer entitled to a deduction for the cost of renewing a driver's licence?
Income tax: is a Police Officer entitled to a deduction for costs incurred in maintaining a 'silent' telephone number?
Income tax: is a police officer who is required to wear conventional clothing e.g., suits, shirts, ties, jeans and shoes entitled to claim a deduction for the cost of purchasing, cleaning and maintaining such items?
Income tax: employee share acquisition schemes - is income that is assessable under section 26AAC of the Income Tax Assessment Act 1936 (ITAA) liable to provisional tax?
Income tax: is a taxpayer who carries on business as a livesheep exporter carrying on a business of primary production?
Income tax: can land on which handling facilities and feedlots are used in a business of livesheep export be regarded as being used for the purposes of agricultural or pastoral pursuits so as to be eligible for the special primary production depreciation concessions in the Income Tax Assessment Act 1936?
Income tax: how should a taxpayer's gross assessable income be determined where it sells goods on terms which allow a discount for prompt payment?