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?

Income tax: capital gains: if a statutory licensee disposes of a statutory licence by way of the expiry, loss or destruction of the licence, does subsection 160ZD(2) of the Income Tax Assessment Act 1936 deem the licensee to have received the market value of the licence?

Fringe benefits tax: where a car park operator charges different rates for all-day car parking, which rate is relevant in determining the taxable value of a car parking fringe benefit under section 39C of the Fringe Benefits Tax Assessment Act 1986 ?

Withdrawal - Fringe benefits tax: where a car park operator charges different rates for all-day car parking, which rate is relevant in determining the taxable value of a car parking fringe benefit under section 39C of the Fringe Benefits Tax Assessment Act 1986 ?

Income tax and fringe benefits tax: will a non-cash business benefit and a taxable fringe benefit both arise if a low or interest free loan is made by a life assurance company to an insurance agency and then on-lent to an agency employee (or an associate of an employee) who uses the loan monies for private purposes?

Fringe benefits tax: will the taxable value of a loan fringe benefit be reduced by premiums on a life assurance policy held by an insurance agent where that policy is required to be held as a condition to the granting of the loan?

Income tax: property development: who is a 'qualified person' to make an estimate of the actual cost of construction of a building for the purposes of Division 10D of the Income Tax Assessment Act 1936 ?

Income tax: can subsection 36A(2) of the Income Tax Assessment Act 1936 apply to ascribe a value, other than market value, on the transfer to a discretionary trust of trading stock, standing or growing crops, crop stools or trees which have been planted and tended for the purpose of sale?

Withdrawal - Can subsection 36A(2) of the Income Tax Assessment Act 1936 apply to ascribe a value, other than market value, on the transfer to a discretionary trust of trading stock, standing or growing crops, crop stools or trees which have been planted and tended for the purpose of sale?

Income tax: are(i) late lodgment fees scheduled in the Corporations (Fees) Regulations; and (ii) penalties for offences contained in the Corporations Regulations, considered to be 'penalties' within the meaning of subsection 51(4) of the Income Tax Assessment Act 1936 ?

Income tax: what is the treatment of expenditure incurred by a mining company on the removal of overburden in open-cut mining?

Income tax: if a taxpayer wants to roll-over some or all of an eligible termination payment (ETP) to a roll-over fund after 30 June 1994, does the payer have to pay the amount directly to the roll-over fund for it to be an effective roll-over for the purposes of subsection 27A(13) of the Income Tax Assessment Act 1936 ?

Income tax: property development: where the estimated profits method of recognising income from long term construction contracts (Income Tax Ruling 2450) is adopted, how is an estimated 'ultimate loss' arising under a contract to be recognised?

Fringe benefits tax: where an employer purchases a car free of sales tax, or leases a car which has been purchased by the lessor free of sales tax, how is the sales tax amount determined for the purposes of the statutory formula method of calculating car fringe benefits?

Income tax: is the cost of travelling to a recognised professional tax adviser for the preparation of a taxpayer's tax return, an allowable deduction under section 69 of the Income Tax Assessment Act 1936 ?

Income tax: is a salaried newsreader who presents news bulletins on television or radio a 'performer' for the purposes of Division 16A of the Income Tax Assessment Act 1936 (the Act)?

Withdrawal - Is a salaried newsreader who presents new bulletins on television or radio a 'performer' for the purposes of Division 16A of the Income Tax Assessment Act 1936 (the Act)?

Income tax: will the new definition of the term 'undeducted purchase price' include any other component besides undeducted contributions, where the relevant pension or annuity has been purchased on or after 1 July 1994 using the residual capital value of an earlier pension or annuity?

Withdrawal - Will the new definition of the term 'undeducted purchase price' include any other component besides undeducted contributions, where the relevant pension or annuity has been purchased on or after 1 July 1994 using the residual capital value of an earlier pension or annuity?

Income tax: will the former definition of the term 'undeducted purchase price' that applies to payments made before 1 July 1994, cover any replacement pension or annuity purchased on or after 1 July 1994 using the rolled over residual capital value of a pension or annuity that commenced prior to that date?