Income tax: capital gains: does section 118-140 of the Income Tax Assessment Act 1997 (about changing main residences) allow you to treat two dwellings as your main residence for a period of up to six months if you choose to apply: (a) section 118-145 (about absences from your main residence); or (b) section 118-150 (about building, repairing or renovating a dwelling)?

Income tax: how are deductions apportioned for the purposes of calculating the notional rate of tax payable on 'other taxable income' of a resident taxpayer under sections 23AF and 23AG of the Income Tax Assessment Act 1936 ?

Income tax: does Taxation Determination TD 94/80 apply to the Land Transport Facilities tax offset?

Income tax: is a cash collateralisation arrangement acceptable for parties entering into a Land Transport Facilities borrowings agreement?

Income tax: will a lender under a Land Transport Facilities borrowings agreement be denied deductions in respect of their own funding costs if they lend to the borrower at a lower rate of interest?

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: capital gains: may initial repair expenditure incurred after the acquisition of an asset be included in the cost base of the asset?

Income tax: what are sufficient instructions to enable a payer to make eligible termination payments and what are the record retention requirements for these instructions?

Income tax: are deductions under Division 10D of the Income Tax Assessment Act 1936 ('the Act') excluded by subsection 82(2) in calculating any assessable profit or deductible loss from the sale of any property?

Income tax and fringe benefits tax: what are the taxation consequences of certain motor vehicle lease novation arrangements known as partial novations?

Withdrawal - Income tax and fringe benefits tax: what are the taxation consequences of certain motor vehicle lease novation arrangements known as partial novations?

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

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 or if the property is sold with depreciable assets?

Income tax: international transfer pricing for intra-group services

Income tax and fringe benefits tax: Members of Parliament - allowances, reimbursements, donations and gifts, benefits, deductions and recoupments

Income tax: basis of assessment of interest paid in advance and received in advance by financial institutions

Income tax: deductibility of expenses incurred in preparing for the commencement of the Goods and Services Tax (GST)

Income tax: tax instalment deductions

Income tax: determining the co-operative status of a company which makes loans to shareholders