Income tax: does a disposal of livestock because of the loss of pasture or fodder as a result of drought qualify for the concessions in subsection 36(3) or section 36AAA of the Income Tax Assessment Act 1936 even though the sale takes place after the drought declaration is withdrawn for the area in which the livestock or pasture was located?

Income tax: capital gains: how is the removal of a building from a block of land treated for CGT purposes?

Income tax: capital gains: a building acquired pre-CGT is relocated to land acquired post-CGT. Can the relocation costs be included in the cost base of the post-CGT land?

Income tax: capital gains: when will a building which is relocated to pre-CGT land be treated as a separate asset under subsection 160P(2)?

Income tax: capital gains: what are the CGT implications of removing a post-CGT building from post-CGT land and relocating it on pre-CGT land?

Income tax: capital gains: does the relocation of a building come within the meaning of 'constructed' in subsection 160P(2) of the Income Tax Assessment Act 1936 ?

Income tax: should a resident deduct withholding tax from interest incurred under a loan from a non-resident if there is no actual payment of the interest?

Income tax: has an expense been incurred for the purchase of imported trading stock which is in transit by sea and for which the bills of lading or non-negotiable waybills and finance documents relating to liability for payment have not yet been accepted?

Income tax: when do the final royalty withholding tax provisions first apply?

Income tax: deductibility of royalties where withholding tax has not been remitted to the Tax Office

Income tax: payment of 'equipment royalties' pursuant to a contract entered into prior to 8pm on 18 August 1992

Income Tax: does section 129 of the Income Tax Assessment Act 1936 (ITAA) operate to deem 5% of shipping freight payments to be taxable income where;(a) the payments were made by an Australian resident to an Italian shipping enterprise, (b) the payments were made for the carriage by ship of passengers, livestock, mail, goods or merchandise from Australia for discharge at an overseas port, and (c) the place of effective management of the Italian shipping enterprise is in Italy?

Fringe benefits tax: does an employer have a liability under the Fringe Benefits Tax Assessment Act 1986 in relation to the payment of costs for a home telephone of an employee?

Income tax: are TFN amounts deducted from the 'tax free income' component of a unit trust distribution?

Income tax: should TFN amounts be deducted from that part of a unit trust distribution which is funded by fully franked dividends received by the trust?

Income tax: in complying with the substantiation provisions relating to a motor vehicle expense claim, how is the cost of fuel calculated when no documentary evidence is maintained?

Income tax: does a person cease to be engaged in a course of full-time education for the purposes of the pro-rating of the tax-free (zero rate) threshold when the person joins the Australian Defence Force Academy?

Income tax: is a professional sportsperson entitled to a deduction under subsection 51(1) of the Income Tax Assessment Act 1936 for the cost of hiring formal clothing to attend functions or presentations?

Income tax: when is a commission receivable by a travel agent from a service provider (e.g. an airline) derived as assessable income under section 25 of the Income Tax Assessment Act 1936 ?

Income tax: where primary producers have set quotas for delivery to marketing authorities yet have excess stock on hand at year end, what value will be placed on this stock?