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21,941 results
Income tax: can an employee obtain a deduction for depreciation in relation to an item of plant used for income producing activities when he or she is subsequently reimbursed for the cost of the item ?
Income tax: capital gains: what are the CGT consequences where an asset, which was acquired by a legal personal representative (LPR) after the death of the deceased, passes to a remainderman on the death of a life tenant?
Income tax: is an employee entitled to a deduction for work-related expenses reimbursed by his or her employer?
Income tax: is a payment of money to an eligible 'umbrella' organisation under a 'preferred donation arrangement' a tax deductible gift if the donor taxpayer or an associate obtains a collateral benefit?
Income tax: when is a fee or premium derived on an option granted by a financial institution in the ordinary course of its business?
Withdrawal - Income tax: when is a fee or premium derived on an option granted by a financial institution in the ordinary course of its business?
Income tax: capital gains: under what circumstances will Divisions 10 and 11 of Part IIIA of the Income Tax Assessment Act 1936 apply to options or rights issued by a company to an existing shareholder?
Income tax: capital gains: how will Divisions 10 and 11 of Part IIIA of the Income Tax Assessment Act 1936 apply to options or rights issued by a company to shareholders, if the existing shares in respect of which the options or rights are issued consist of pre- and post-CGT shares?
Income tax: if a taxpayer owns pre-CGT land and trees and after 19 September 1985 the taxpayer cuts the trees, are there any CGT consequences arising from the subsequent sale of the timber by the taxpayer?
Income tax: capital gains: if a taxpayer who owns pre-CGT land and trees sells timber according to two post-CGT contracts - one for the sale of the uncut timber and the other for granting the purchaser of the timber the right to enter the taxpayer's property over a period of time and remove timber as and when required - how is the sale treated for CGT purposes?
Income tax: would a government department or agency qualify for public benevolent institution status (PBI) under subparagraph 78(1)(a)(ii) of the Income Tax Assessment Act 1936?
Income tax: insurance: can an insurance company claim a loss under subsection 51(1) or Part IIIA of the Income Tax Assessment Act 1936 (ITAA) on shares it holds in a company which is in liquidation?
Withdrawal - Income tax: insurance: can an insurance company claim a loss under subsection 51(1) or Part IIIA of the Income Tax Assessment Act 1936 (ITAA) on shares it holds in a company which is in liquidation?
Income tax: will a section 160AB rebate continue to apply to interest derived from State Bank Victoria Deposit Stock issued before 1 November 1968 if the interest is paid by the Commonwealth Bank of Australia?
Fringe benefits tax: do redeemable vouchers awarded to staff as part of an incentive scheme qualify as exempt benefits in terms of section 58P of the Fringe Benefits Tax Assessment Act 1986 (FBTAA)?
Fringe benefits tax: how is the 1km distance between a commercial car parking station and the premises on which an employee's car is parked to be measured for the purposes of section 39B of the Fringe Benefits Tax Assessment Act 1986 (the FBTAA)?
Fringe benefits tax: in what form must a car parking valuation be given for the purposes of paragraph 39D(3)(a) of the Fringe Benefits Tax Assessment Act 1986?
Income tax: self assessment: must the Commissioner comply with an application for a private ruling in which the period is not specified? Can a private ruling be issued for an unspecified period?
Withdrawal - Income tax: self assessment: must the Commissioner comply with an application for a private ruling in which the period is not specified? Can a private ruling be issued for an unspecified period?
Income tax: self assessment: can a partnership make a valid application for a Private Ruling in terms of section 14ZAF of the Taxation Administration Act 1953 (TAA)?