Withdrawal - 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?

Income tax: are the costs of establishing fruit and nut trees to be used in a business of primary production deductible, where the costs are incurred to plant initially or extend an orchard or plantation?

Withdrawal - Are the costs of establishing fruit and nut trees to be used in a business of primary production deductible, where the costs are incurred to plant initially or extend an orchard or plantation?

Fringe benefits tax: can practice companies to which Taxation Ruling IT 2503 applies, provide fringe benefits to employees?

Income tax: does passing of title in a motor vehicle to an insurance company, in consideration for an amount paid on settlement of an insurance claim, constitute a 'disposal' and a 'sale' for the purposes of section 26AAB of the Income Tax Assessment Act 1936 ?

Withdrawal - What is the treatment of expenditure incurred by a mining company on the removal of overburden in open-cut mining?

Fringe Benefits Tax: will the liability for employers to pay fringe benefits tax (FBT) on meals provided to employees in an 'in-house dining facility' change as a result of the repeal of section 64 of the Fringe Benefits Tax Assessment Act 1936 (FBTAA)?

Income Tax: substantiation: can a taxpayer change the amount of an unsubstantiated claim for a transport expense which is in excess of the award transport allowance back to the award amount during the course of an audit?

Withdrawal - Substantiation: Can a taxpayer change the amount of an unsubstantiated claim for a transport expense which is in excess of the award transport allowance back to the award amount during the course of an audit?

Income tax: capital gains: what are the CGT consequences for a shareholder if a company subdivides ('splits') or consolidates its share capital?

Income tax: does section 26AH of the Income Tax Assessment Act 1936 apply when investment options are switched under an eligible policy?

Income tax: can research and development expenditure incurred by a business be deductible under subsection 51(1) of the Income Tax Assessment Act 1936 (the Act)?

Income tax: foreign income: does a voluntary payment made to a taxing authority exclude income from designated concession income as described in Income Tax Regulation 152D?

Withdrawal - Income tax: foreign income: does a voluntary payment made to a taxing authority exclude income from designated concession income as described in Income Tax Regulation 152D?

Income tax: can subsection 51(2A) of the Income Tax Assessment Act 1936 (the Act) operate to defer a tax deduction, available to a retail motor vehicle dealer, for second schedule charges incurred when acquiring new vehicle trading stock?

Income tax: are second schedule charges incurred by a motor vehicle dealer, upon the acquisition from the manufacturer/importer of a new vehicle, components of cost price for the purposes of calculating the value of that vehicle in terms of subsection 31(1) of the Income Tax Assessment Act 1936 (the Act)?

Fringe benefits tax: is accommodation in a ship, vessel or floating structure accepted as 'residential accommodation' for the purposes of the 'fly-in fly-out' transport exemption in subsection 47(7) of the Fringe Benefits Tax Assessment Act 1986?

Income tax: are gifts to approved funds deductible under subsection 78(4) or subsection 78(5) of the Income Tax Assessment Act 1936 if the donor receives a material benefit in return?

Withdrawal - Are gifts to approved funds deductible under subsection 78(4) or subsection 78(5) of the Income Tax Assessment Act 1936 if the donor receives a material benefit in return?

Fringe benefits tax: if employees work at remote construction sites in circumstances where the 'fly-in fly-out' transport is an exempt benefit under subsection 47(7) of the Fringe Benefits Tax Assessment Act 1986, are the meals and accommodation provided at the sites subject to fringe benefits tax?