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21,941 results
Income tax: should directors' fees be included in the assessable income of a director who is a partner in a professional partnership and who must pass on those fees to the partnership as required by the partnership agreement?
Income tax: does the interest payable on late levies represent assessable income of a body corporate?
Income tax: can an amount deducted under the Prescribed Payment System (PPS) from a payment to a company be entered into the franking account of the company at the time the deduction is made?
Income tax: capital gains: how does Division 19B of Part IIIA of the Income Tax Assessment Act 1936 apply to a share value shifting arrangement involving a share value shift from shares held by a person to shares held by an associate which is matched by a corresponding value shift from the associate's shares to that person's shares?
Withdrawal - Income tax: capital gains: how does Division 19B of Part IIIA of the Income Tax Assessment Act 1936 apply to a share value shifting arrangement involving a share value shift from shares held by a person to shares held by an associate which is matched by a corresponding value shift from the associate's shares to that person's shares?.
Income tax: capital gains: when does a person, who on or after 21 September 1989 grants to another a right to cut and remove timber from the grantor's land, dispose of the right? Is it when the right is granted or when the trees are felled?
Are contributions made by an employer in cash or in kind to a staff social club subject to fringe benefits tax (FBT)?
Withdrawal - Fringe benefits tax: are contributions made by an employer in cash or in kind to a staff social club subject to fringe benefits tax (FBT)?
Income tax: can a deduction be claimed under section 75B of the Income Tax Assessment Act 1936 for part of the purchase price of a property if the contract allocates the price to relevant existing structural improvements?
Income tax: in a primary production business what is the correct taxation treatment for expenditure on unsuccessful bores and wells?
Income tax: is the cost of travel between a primary production property, where a taxpayer resides, and a place of employment or business, deductible?
Income tax: property development: if land, originally acquired as a capital asset, is later ventured into a business of development, subdivision and sale, how is the market value of the land calculated at the time it is ventured into the business?
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 1997?
Income tax: what are the thresholds and limits for superannuation amounts in 1997-98?
Income tax: capital gains: for the 1997-98 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 1997-98 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: in what circumstances can an employer who self-insures for workers' compensation obtain a deduction for provisions under section 8-1 of the Income Tax Assessment Act 1997?
Income tax: capital gains: does section 160ZM of the Income Tax Assessment Act 1936 apply to a non-assessable payment made by a trustee to a beneficiary of a discretionary trust?
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 1997?
Fringe benefits tax: for the purposes of section 39A of the Fringe Benefits Tax Assessment Act 1986 (FBTAA) what is the car parking threshold for the fringe benefits tax (FBT) year commencing 1 April 1997?