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21,941 results
Income tax: does 'expenditure on research and development activities' include expenditure on core technology?
Income tax: is any part of a second loan obtained by a company to pay out loans used to finance expenditure on research and development activities (deductible under section 73B of the Income Tax Assessment Act 1936 (the Act)) assessable income of the company?
Withdrawal - Income tax: is any part of a second loan obtained by an eligible company to pay out loans used to finance expenditure on research and development activities (deductible under section 73B of the Income Tax Assessment Act 1936 ) assessable income of the company?
Income tax: is a prototype pilot plant for the purposes of the Research and Development (R&D) provisions of the Income Tax Assessment Act 1936?
Withdrawal - Is a prototype pilot plant for the purposes of the research and development (R&D) provisions of the Income Tax Assessment Act 1936?
Income tax: life assurance: are any of the premiums paid by an employer under a 'split purpose' insurance arrangement an allowable deduction?
Income tax: foreign income: can a controlled foreign company (CFC) obtain the benefit of the trading stock exemption under section 521 of the Income Tax Assessment Act 1936 (the 'Act') ?
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: where a taxpayer obtains financial advice on the selection of an approved deposit fund (ADF) into which superannuation benefits should be rolled over, is the cost of obtaining the advice an allowable deduction under subsection 51(1) of the Income Tax Assessment Act 1936 ('the Act')?
Income tax: foreign income: can a controlled foreign company (CFC) obtain the benefit of the trading stock exemption under section 521 of the Income Tax Assessment Act 1936 ('the Act')?
Income tax: who can claim a deduction, under subsection 69(1), for the tax related expense of a trust?
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: is there a deemed assessment under subsection 166A(1) of the Income Tax Assessment Act 1936 when a company furnishes a return for a year of income specifying that its taxable income is nil?
Withdrawal - Is there a deemed assessment under subsection 166A of the Income Tax Assessment Act 1936 when a company furnishes a return for a year of income specifying that its taxable income is nil?
Fringe benefits tax and income tax: for the purposes of the Fringe Benefits Tax Assessment Act 1986 (FBTAA), what facts or circumstances will indicate that a benefit is provided in respect of a person's employment, where that person is both a shareholder and employee of a private company?
Withdrawal - Fringe benefits tax and Income tax: For the purposes of the Fringe Benefits Tax Assessment Act 1986 (FBTAA), what facts and circumstances will indicate that a benefit is provided in respect of a person's employment, where that person is both a shareholder and employee of a private company?
Fringe benefits tax: when an employer pays the membership subscription to an airline business lounge on behalf of an employee, is the benefit provided an exclusive employee expense payment benefit under paragraph 24(1)(e) of the Fringe Benefits Tax Assessment Act 1986?
Withdrawal - Fringe Benefits Tax: When an employer pays the membership subscription to an airline business lounge on behalf of an employee, is the benefit provided an exclusive employee expense payment benefit under paragraph 24(1)(e) of the Fringe Benefits Tax Assessment Act 1986 ?
Fringe benefits tax: where an employer provides a taxi to an employee for travel to or from work, when is the provision of the taxi considered to be infrequent or irregular for the purposes of subparagraph 58P(1)(f)(i) of the Fringe Benefits Tax Assessment Act 1986?
Withdrawal - Fringe Benefits Tax: Where an employer provides a taxi to an employee for travel to or from work, when is the provision of the taxi considered to be infrequent or irregular for the purposes of subparagraph 58P(1)(f)(i) of the Fringe Benefits Tax Assessment Act 1986 ?