Income tax: does subsection 80A(1) of the Income Tax Assessment Act 1936 require an unbroken compliance for the continuity of ownership test?

Income tax: property development: can costs incurred and income derived under the terms of a long-term construction contract be returned on a completed contract basis?

Income tax: where subsection 51AD(10) of the Income Tax Assessment Act 1936 applies, does it operate to reciprocally deny the derivation of relevant assessable income by a taxpayer?

Income tax: life assurance: are any of the premiums paid by an employer under a 'split purpose' insurance arrangement an allowable deduction?

Income tax: is a taxpayer who jointly acquires and uses an item of eligible property for which a general investment allowance deduction is allowable, entitled to a portion of the deduction?

Fringe benefits tax: if an employer decides not to claim an income tax deduction for expenditure incurred in providing a fringe benefit to an employee, does this alter the employer's liability, if any, for fringe benefits tax?

Income tax: does the transfer of an asset between the statutory funds of a life insurance company constitute a disposal for income tax purposes?

Income tax: how does the time threshold in the substantial equipment provision of the permanent establishment article of the Australia-Spain Double Taxation Agreement ('the DTA') operate?

Income tax: may the material contained in the 1985, or earlier, ATO Assessing Handbooks be relied on as evidence of ATO's interpretation, policy or practice in respect of the Income Tax Assessment Act 1936 ?

Income tax: when calculating separate net income for the purposes of the spouse rebate under section 159J of the Income Tax Assessment Act 1936, (a) can the cost of work related child care or travel be taken into account? (b) do the substantiation rules apply?

Fringe benefits tax: are meals supplied to crew members of trawlers subject to fringe benefits tax?

Income tax: what types of protective clothing and footwear are shearers entitled to deduct as work related expenses under subsection 51(1) of the Income Tax Assessment Act 1936?

Income tax: can convertible notes qualify as infrastructure borrowings?

Income tax: do put or call options entered into between a taxpayer and a third party over property owned by the taxpayer, give rise to rights in addition to those described in paragraph 51AD(8)(a) of the Income Tax Assessment Act 1936?

Income tax: are legal fees and other professional fees incurred in relation to the construction of an infrastructure facility able to be financed by infrastructure borrowings under section 159GZZZZA of the Income Tax Assessment Act 1936?

Income tax: when does the exemption period commence in relation to a direct or indirect infrastructure borrowing?

Income tax: can funds be raised through an infrastructure borrowing before expenditure is contractually required to be made for the construction of an infrastructure facility, or the construction or acquisition of a related facility?

Income tax: what is an appropriate treatment for funds that have been raised under an infrastructure borrowing, but which are not immediately used?

Fringe benefits tax: will a car parking benefit arise under section 39A of the Fringe Benefits Tax Assessment Act 1986 where a car dealer provides a car from the car yard to employees for travel to or from work?

Income tax: when does providing an item of property constitute the provision of entertainment within the meaning of subsection 32-10(1) of the Income Tax Assessment Act 1997?