Income tax: capital gains: what are the CGT consequences of a lessee incurring capital expenditure on improvements to leased property?

Income tax: capital gains: what are the CGT consequences of a CGT event happening to post-CGT real property if the property comprises separate CGT assets under Subdivision 108-D in Part 3-1 of the Income Tax Assessment Act 1997 (the 1997 Act) or if the property is sold with depreciable assets?

Income tax: capital gains: is there a CGT event when an investor pays the final instalment under the Commonwealth Bank of Australia (CBA) and Telstra public share offers and the shares are transferred to the investor?

Income tax: what is the approved form and manner of lodgment for an election to roll-over an eligible termination payment?

Income tax: is a deduction allowable to complying superannuation funds under section 279 of the Income Tax Assessment Act 1936, for insurance premiums attributable to the provision of benefits for members in the event of temporary disability longer than two years?

Income tax: are grants received by small business from the Commonwealth Government Gas Emergency Assistance Fund assessable income?

Income tax: is a primary producer who receives compensation payments for having destroyed sheep under the Victorian Ovine Johne's Disease (OJD) control program eligible to make elections under Subdivision 385-E of the Income Tax Assessment Act 1997?

Income tax: capital gains: what are the taxation consequences for an individual resident shareholder who accepted the share buy-back offer made by the Commonwealth Bank of Australia (CBA) on 1 December 1997?

Income tax: where a horticulture business buys plants from a nursery and has the nursery maintain them prior to delivery are the costs of buying and maintaining the plants deductible under either:(a) section 8-1 of the Income Tax Assessment Act 1997 ; or (b) Division 10F of Part III of the Income Tax Assessment Act 1936 ('the 1936 Act)?

Income tax: when can a 'public unit trust' carry out sub-underwriting of share issues and still carry on a business wholly consisting of 'eligible investment business', for the purposes of Division 6C of the Income Tax Assessment Act 1936

Income tax: when calculating separate net income for the purposes of claiming spouse rebate (a) can the cost of work related child care or travel be taken into account; and (b) do the substantiation rules apply?

Fringe benefits tax: what is the benchmark interest rate to be used for the fringe benefits tax (FBT) year commencing on 1 April 1998?

Fringe benefits tax: for the purposes of Division 7 of the Fringe Benefits Tax Assessment Act 1986 (FBTAA), what amount represents a reasonable food component of a living-away-from-home allowance for expatriate employees for the fringe benefits tax year commencing on 1 April 1998?

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 on 1 April 1998?

Fringe benefits tax: what are the indexation factors for valuing non-remote housing and remote area housing for the fringe benefits tax (FBT) year commencing on 1 April 1998?

Income tax: capital gains: when are shares acquired, and instalments paid, under the Commonwealth Bank of Australia (CBA) and Telstra public share offers? .

Income tax: is a reward received under a 'consumer loyalty program' that results from private expenditure assessable as ordinary income?

Income tax: are joining fees or annual fees paid for a 'consumer loyalty program' an allowable deduction?

Income tax: does subsection 160K(5) apply to determine the attributable income of a controlled foreign company ('CFC') in relation to gains and losses of a capital nature, where Part IIIA of the Income Tax Assessment Act 1936 ('the Act'), as modified, applies to that disposal?

Income tax: capital gains: what is an 'antique' for the purposes of the definition of 'collectable' in subsection 108-10(2) of the Income Tax Assessment Act 1997 ('the ITAA 1997')?