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 receives a reduced interest rate not available to members of the public?

Fringe benefits tax: what are the rates to be applied on a cents per kilometre basis for calculating the taxable value of a fringe benefit arising from the private use of a motor vehicle other than a car for the year commencing 1 April 1995?

Income tax: Offshore Banking Units (OBU): can foreign currency denominated assets and receivables generated from offshore banking (OB) activities be hedged into Australian dollars (AUD) and if so, would the AUD received from the forward sale constitute non-OB money?

Fringe benefits tax: what is the benchmark interest rate to be used for the fringe benefits tax (FBT) year commencing 1 April 1995?

Fringe benefits tax: what are the indexation factors for valuing non-remote housing and what are the statutory amounts for valuing remote area housing for the fringe benefits tax year commencing 1 April 1995?

Income tax: capital gains: forfeited deposits: when is an option, that is deemed by paragraph 160ZZC(12)(a) of the Income Tax Assessment Act 1936 to have been granted, disposed of in terms of paragraph 160ZZC(3)(a)?

Income tax: capital gains: for the 1995-96 income year: (a) what is the indexation factor for section 160P (major capital improvements to pre-CGT assets) of the Income Tax Assessment Act 1936 ; and (b) what is the associated indexed cost base threshold?

Income tax: capital gains: for the 1995-96 income year: (a) what is the indexation factor for section 160ZZR (exemption of part of gain attributable to goodwill) of the Income Tax Assessment Act 1936 ; and (b) what is the associated exemption threshold?

Income tax: is a hearse a motor car or a station wagon for the purposes of section 57AF of the Income Tax Assessment Act 1936 and therefore subject to the limit on cost price for depreciation?

Income tax: can the value of an annuity contract be amortised over the effective life of the annuity and the amortisation expense deducted from the annuity income when calculating the separate net income of a dependant under section 159J of the Income Tax Assessment Act 1936 ?

Income tax: does the interest paid by a taxpayer on a loan to purchase a motor vehicle used for income-producing purposes (but not in carrying on a business) continue to be an allowable deduction under subsection 51(1) of the Income Tax Assessment Act 1936 after disposal of the vehicle?

Income tax: capital gains: if there is more than one increased value share in a share value shift, can the formulas in Division 19B of Part IIIA of the Income Tax Assessment Act 1936 be applied to just one of the increased value shares?

Income tax: capital gains: is a capital loss available under Part IIIA of the Income Tax Assessment Act 1936 for securities (other than shares) held in a company in liquidation if the liquidator has declared them to have no value?

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

Income tax: are interest payments made to non-residents by an Offshore Banking Unit (OBU) on bearer debentures, where the names and addresses of the holders have not been supplied to the Commissioner of Taxation, caught by Division 11 and in particular section 126 of the Income Tax Assessment Act 1936 ?

Income tax: will a subsidiary be allowed to adopt a substituted accounting period with a different balance date from that of its foreign parent in order to facilitate the consolidation of group accounts?

Income tax: when are 'Factor (f)' payments derived by pharmaceutical companies?

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

Fringe benefits tax: if an employee (or an associate of an employee) receives an incentive award from an industry product promotion, will the award always be a fringe benefit provided under an 'arrangement' between the employer and the provider?