Income tax: what is the significance of the Archer Brothers principle in the context of liquidation distributions?

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

Income tax: capital gains: does the exclusion of capital losses in subparagraph 47(1A)(b)(ii) of the Income Tax Assessment Act 1936 (the Act) affect the application of the Archer Brothers principle*?

Income tax: capital gains: how should interim and final liquidation distributions received by shareholders be treated for CGT purposes?

Income tax: capital gains: how does Part IIIA of the Income Tax Assessment Act 1936 operate where all or part of a liquidator's final distribution is deemed to be a subsection 47(1) dividend and assessed as income under subsection 44(1)?

Income tax: capital gains: how is the 'exempt' component of a capital gain that arises on the disposal of goodwill treated when distributed to shareholders by a liquidator in the course of winding up a company?

Income tax: capital gains: if all or part of the final distribution by a liquidator in the course of winding up a company is assessable to a shareholder as a dividend which is franked*, is any capital gain accruing to the shareholder on the disposal of the shares reduced under subsection 160ZA(4) by the imputation credit included in assessable income by section 160AQT?

Income tax: where an account for trading stock provides for a discount which can be paid in cash, accumulated in an account or transferred to an affiliated person, persons or company, and the full purchase price is paid, can the retailer claim a deduction for the full purchase price?

Withdrawal - Income tax: where an account for trading stock provides for a discount which can be paid in cash, accumulated in an account or transferred to an affiliated person, persons or company, and the full purchase price is paid, can the retailer claim a deduction for the full purchase price?

Fringe benefits tax: if an employee (or an associate of an employee) receives an incentive award from a product promotion, will the award always be a fringe benefit provided under an 'arrangement' between the employer and the provider?

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

Income tax: if a person and his/her family die at the same time, and an eligible termination payment (ETP) is paid after the death of the person to the trustee of the estate of the person, could the deceased person's family be considered to have benefitted from the person's estate for the purpose of applying subsection 27A(4) of the Income Tax Assessment Act 1936?

Income tax: how does the receipt of a share of the net income or loss from a partnership affect the calculation of the rebate for personal superannuation contributions under section 159SZ of the Income Tax Assessment Act 1936?

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: is a taxpayer who is an employee and receives an overtime meal allowance pursuant to an industrial instrument, required to substantiate a claim for overtime meal expenses, if the claim exceeds the amount of the allowance received during the year of income?

Notice of Withdrawal - Income tax: is a taxpayer who is an employee and receives an overtime meal allowance pursuant to an industrial instrument, required to substantiate a claim for overtime meal expenses, if the claim exceeds the amount of the allowance received during the year of income?

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

Income tax: if the trustee of a unit trust is 'the owner' of a 'unit of industrial property' (UIP) under Division 10B of Part III of the Income Tax Assessment Act 1936, is a unit holder in that trust entitled to a deduction under Division 10B in respect of that UIP?

Income tax: can convertible notes qualify as infrastructure borrowings under Division 16L of Part III of the Income Tax Assessment Act 1936 ?

Income tax: when should a Diesel Fuel Rebate paid under the Australian Government Diesel Fuel Rebate Scheme be treated as derived for income tax purposes?