Compendium

Income tax: composite items and identifying the depreciating asset for the purposes of working out capital allowances

Income tax: Foreign Incorporated Companies: Central Management and Control test of residency

Income tax: taxation of rights and retail premiums under renounceable rights offers where shares held on capital account

Income tax: when does a corporate limited partnership 'credit' an amount to a partner in that partnership?

Income tax: employee remuneration trusts

Income tax and fringe benefits tax: when are deductions allowed for employees' travel expenses?

Notice of Withdrawal - Income tax and fringe benefits tax: when are deductions allowed for employees' travel expenses?

Income tax: when does a company carry on a business within the meaning of section 23AA of the Income Tax Rates Act 1986 ?

Income tax: tax treatment of long term construction contracts

Petroleum resource rent tax: character of expenditure incurred in relation to abandonment, decommissioning and rehabilitation activities undertaken on a part of a petroleum project

Petroleum resource rent tax: character of expenditure incurred in relation to abandonment, decommissioning and rehabilitation activities undertaken on a part of a petroleum project

Income tax: record keeping and access - electronic records

Income tax: tax treatment of long term construction contracts

Income tax: effective life of depreciating assets (applicable from 1 July 2018)

Income tax: central management and control test of residency

Compendium

Income tax: trust vesting - consequences of a trust vesting

Compendium

Income tax: employee remuneration trusts