Compendium

Income tax: the 'in Australia' requirement for certain deductible gift recipients and income tax exempt entities

Fringe benefits tax: benefits provided to religious practitioners

Income tax: when does a company carry on a business?

Compendium

Income tax: whether penalty interest is deductible

Fringe benefits tax: benefits provided to religious practitioners

Compendium

Income tax: capital allowances: expenditure incurred by an entity that collects, processes and provides multi-client seismic data

Compendium

Income tax: effective life of depreciating assets (applicable from 1 July 2019)

Income tax: the 'in Australia' requirement for certain deductible gift recipients and income tax exempt entities

Compendium

Income tax: income of international organisations and persons connected with them that is exempt from income tax

Income tax: thin capitalisation - the arm's length debt test

Income tax: deductions for expenditure on environmental protection activities

Income tax: employees: deductions for work expenses under section 8-1 of the Income Tax Assessment Act 1997

Fringe benefits tax: car parking benefits

Income tax: application of paragraph 8-1(2)(a) of the Income Tax Assessment Act 1997 to labour costs related to the construction or creation of capital assets

Income tax: when are deductions allowed for employees' transport expenses?