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

Income tax: is the cost of subscriptions to representative associations paid by pensioners or self funded retirees an allowable deduction under subsection 51(1) of the Income Tax Assessment Act 1936 (the Act)?

Income tax: is a trauma insurance policy issued by a life company an accident or disability policy for the purposes of Division 8 of the Income Tax Assessment Act 1936 (the Act)?

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: is the premium payable on a trauma insurance policy, sold with a life assurance policy rider, assessable income of a life company?

Income tax: is a premium payable on a trauma insurance policy by a self employed person or an employee an allowable deduction to the self employed person or employee?

Income tax: can a premium paid by an employer on a trauma insurance policy in respect of employee be an allowable deduction to the employer?

Income tax: is a benefit payable under a trauma insurance policy which is beneficially owned by that person exempt from capital gains tax under section 160ZB of the Income Tax Assessment Act 1936 (the Act)?

Income tax: are rural producers entitled to a deduction under section 73B of the Income Tax Assessment Act (the Act) for levies imposed on their produce to fund research and development (R & D) administered by the R & D Corporations as developed by the Department of Primary Industries and Energy?

Withdrawal - Income tax: are rural producers entitled to a deduction under section 73B of the Income Tax Assessment Act (the Act) for levies imposed on their produce to fund research and development (R & D) administered by the R & D Corporations as developed by the Department of Primary Industries and Energy?

Income tax: where an 'infrastructure facility' is constructed or acquired by an unincorporated joint venture which is not a general law partnership, what is the nature of each joint venture participant's interest in that property as to 'ownership', 'use' and 'effective control of the use' thereof for the purposes of paragraph 159GZZZZB(1)(a) of the Income Tax Assessment Act 1936 ?

Income tax: is an investor who borrows to fund the purchase price of an infrastructure bond, entitled to a deduction under subsection 51(1) of the Income Tax Assessment Act 1936 for any interest incurred by him or her for that purpose?

Income tax: where a person provides 'consultancy services' as an employee of an interposed entity (such as a non-arm's length company, trust or partnership), are travel expenses incurred by the person in travelling between his or her place of residence and a place where the person performs the services deductible?

Fringe benefits tax: is the taxable value of a loan fringe benefit calculated only for those periods in the year of tax during which the interest rate on the loan was below the statutory interest rate?

Fringe benefits tax: can the making of a loan to an employee be an exempt benefit under subsections 17(1) or 17(2) of the Fringe Benefits Tax Assessment Act 1986 where the employee is entitled to, or subsequently does, receive a reduced interest rate not available to members of the public?

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

Income tax: property development: a property developer purchases land with the intention of disposing of an existing building and redeveloping the site by constructing strata titled shops and offices for sale. How is the disposal of the building 'treated' for taxation purposes?

Withdrawal - Income tax: property development: a property developer purchases land with the intention of disposing of an existing building and redeveloping the site by constructing strata titled shops and offices for sale. How is the disposal of the building 'treated' for taxation purposes?

Income tax: property development: if land originally acquired and used as a farm, is later ventured into a business of subdivision, development and sale, how is the market value of the land calculated at the time it is ventured into the business?

Income tax: what is the correct income tax treatment in an individual tax return for an amount paid by a partnership as a salary to an individual partner?