Income tax: when does providing an item of property constitute the provision of entertainment within the meaning of subsection 51AE(3) of the Income Tax Assessment Act 1936?

Income tax: is interest deductible to a unit holder on borrowed funds used to acquire units in a trust where the distribution received includes amounts which are not assessable income?

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?

Income tax: what should an actuary take into account in certifying, for the purposes of subsection 112C(1), that the assets of a life insurance company's permanent establishments in foreign countries are not excessive in relation to liabilities referable to policies issued in the course of carrying on those permanent establishments?

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

Income tax: are payments made to bank employees as an incentive to accept employer initiated transfers assessable income?

Income tax: when does the 10 year exemption period commence in relation to direct or indirect infrastructure borrowings under Division 16L of Part III of the Income Tax Assessment Act 1936 ?

Income tax: do the exclusions outlined in paragraphs (e), (f) and (g) of the definition of 'permanent establishment' in subsection 6(1) of the Income Tax Assessment Act 1936 override the general test of a place at or through which a person carries on a business?

Withdrawal - Do the exclusions outlined in paragraphs (e), (f) and (g) of the definition of 'permanent establishment' in subsection 6(1) of the Income Tax Assessment Act 1936 override the general test of a place at or through which a person carries on a business?

Income tax: are bar shouts and in-house competition prizes of cash and liquor, supplied by hoteliers to encourage patronage, allowable deductions, and if so, what documentation is acceptable to support the amount claimed?

Income tax: will a lessor be entitled to claim the investment allowance if it has entered into a lease agreement prior to 1 July 1994, and the lease agreement is treated as a purchase order?

Income tax: under an employee share acquisition scheme, fully paid shares with restrictions are allotted to a trustee to be held on behalf of an employee. Prior to the removal of the restrictions the employee receives a redundancy package which includes an ex-gratia payment representing the value of shares held by the trustee on the employee's behalf.

Withdrawal - Under an employee share acquisition scheme, fully paid shares with restrictions are allotted to a trustee to be held on behalf of an employee. Prior to the removal of restrictions the employee receives a redundancy package which includes an ex-gratia payment representing the value of shares held by the trustee on the employee's behalf. How is the ex-gratia payment to be taxed?

Income tax: does subsection 70B(4) operate to reduce the amount of a deduction under subsection 70B(2) for a loss on the disposal of a traditional security where the disposal occurs as a result of the liquidation of the issuer of the security?

Withdrawal - Income tax: does subsection 70B(4) operate to reduce the amount of a deduction under subsection 70B(2) for a loss on the disposal of a traditional security where the disposal occurs as a result of the liquidation of the issuer of the security?

Income tax: where an election is made to override the deduction limitation provisions of sections 122DG, 122JE or 124ADG,(a) does the election apply to[bull ] the whole of the allowable capital expenditure incurred during the year of income to which the election relates, or [bull ] all deductions allowable in that year, under the relevant provisions of Division 10 Subdivisions A or B or Division 10AA, in respect of allowable capital expenditure? (b) can an election be made in regard to amounts disallowed as excess deductions under subsections 122DG(6), 122JE(5) and 124ADG(6), but deemed to be allowable deductions under subsections 122DG(2), 122JE(1) and 124ADG(2) by the operation of subsections 122DG(7), 122JE(9) and 124ADG(7) respectively?

Withdrawal - Income tax: where an election is made to override the deduction limitation provisions of sections 122DG, 122JE or 124ADG,(a) Does the election apply to the whole of the allowable capital expenditure incurred during the year of income to which the election relates, or all deductions allowable that year, under the relevant provisions of Division 10 Subdivisions A or B or Division 10AA, in respect of allowable capital expenditure? (b) Can an election be made in regard to amounts disallowed as excess deductions under subsections 122DG(6), 122JE(5) and 124ADG(6), but deemed to be allowable deductions under subsections 122DG(2), 122JE(1) and 124ADG(2) by the operation of subsections 122DG(7), 122JE(9) and 124ADG(7) respectively?

Income tax: are the expenses, including remuneration, of an administrator subject to the Commissioner's priority under section 221P of the Income Tax Assessment Act 1936 (ITAA)?

Withdrawal - Income tax: are the expenses, including remuneration, of an administrator subject to the Commissioner's priority under section 221P of the Income Tax Assessment Act 1936 ?

Income tax: can a life assurance company claim a deduction or loss for Agency Development Loans it has written off?