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21,941 results
Income tax: who is allowed a deduction under subsection 69(1) of the Income Tax Assessment Act 1936 for expenditure in respect of a tax related matter of a trust?
Income tax: is the cost of travelling for the purpose of having a tax return prepared by a 'recognised professional tax adviser', an allowable deduction under section 69 of the Income Tax Assessment Act 1936 .
Income tax: are second schedule charges incurred by a motor vehicle dealer, upon the acquisition from the manufacturer/ importer of a new vehicle, components of cost price for the purposes of calculating the value of that vehicle in terms of subsection 31(1) of the Income Tax Assessment Act 1936?
Income tax: can subsection 51(2A) of the Income Tax Assessment Act 1936 operate to deny a tax deduction, available to a motor vehicle dealer, for second schedule charges incurred when acquiring new vehicle trading stock?
Income tax: how is the amount accrued by the formula in Division 16E of the Income Tax Assessment Act 1936 adjusted to reflect amounts paid during an accrual period?
Fringe benefits tax: can the exemption for 'fly-in fly-out' transport in subsection 47(7) of the Fringe Benefits Tax Assessment Act 1986 apply, where the employees take a rest day during their time at the work site?
Fringe benefits tax: what does the phrase 'customary for employers in the industry' mean in relation to the provision of fringe benefits to employees?
Fringe benefits tax: in what circumstances will an employer be liable to fringe benefits tax (FBT) for benefits provided to volunteer workers?
Income tax: Where a taxi driver travels between his/her principal place of residence and the collection point of a taxi, are the costs of travel deductible?
Income tax: can an apprentice claim a deduction for the full cost of tools of trade in the year of purchase?
Income tax: can the value of an annuity contract be amortised over the effective life of the annuity and the amortisation expense deducted from the annuity income when calculating the separate net income of a dependant under section 159J of the Income Tax Assessment Act 1936?
Income tax: how is the amount accrued by the formula in Division 16E adjusted to reflect amounts paid during an accrual period?
Income tax: is a hearse a unit of property for the purposes of section 57AF of the Income Tax Assessment Act 1936 (the Act) and therefore subject to the limit on cost price for depreciation?
Income tax: are fees paid for obtaining investment advice an allowable deduction under subsection 51(1) of the Income Tax Assessment Act 1936 for taxpayers who are not carrying on an investment business?
Income tax: capital gains: if there is more than one increased value share in a share value shift, can the formulas in Division 19B of Part IIIA of the Income Tax Assessment Act 1936 be applied to just one of the increased value shares?
Income tax: capital gains: when is an option, that is deemed by paragraph 160ZZC(12)(a) of the Income Tax Assessment Act 1936 to have been granted, disposed of in terms of paragraph 160ZZC(3)(a)?
Income tax: does the interest paid by an employee on a loan to purchase a motor vehicle used for income-producing purposes continue to be an allowable deduction under subsection 51(1) of the Income Tax Assessment Act 1936 after disposal of the vehicle?
Income tax: property development: if a property developer borrows money to purchase trading stock, under what section of the Income Tax Assessment Act 1936 is the cost of borrowing that money an allowable deduction?
Withdrawal - Property development: If a property developer borrows money to purchase trading stock, under what section of the Income Tax Assessment Act 1936 is the cost of borrowing that money an allowable deduction?
Income tax: should a pharmacist return income amounts payable under the Pharmaceutical Benefit Scheme (PBS) on an accrual basis?