Compendium

Income tax: rental property income and deductions for individuals who are not in business

Income tax: rental property income and deductions for individuals who are not in business

Compendium

Income tax: remission of additional tax imposed by subsection 223(1)

Income tax: application of the Division 13 transfer pricing provisions to loan arrangements and credit balances

Income tax: notional averaging of net capital gains or of abnormal income to calculate the rate of tax payable on taxable income

Income tax: distribution by trustees of dividend income under the imputation system

Income tax: taxation privileges and immunities of prescribed International Organisations and their staff

Income tax and fringe benefits tax: the difference between an allowance and a reimbursement

Income tax: mudlakes, dykes, tailing dams and other industrial residue or waste disposal facilities - deductions

Income tax and fringe benefits tax: exemptions for 'religious institutions'

Income tax: bad debts

Income tax: exemption of income derived by bona fide prospectors

Income tax and fringe benefits tax: public rulings

Income tax: scientific research - the application of section 73A

Income and other taxes: guidelines on the use of date of effect paragraphs in Taxation Rulings and Taxation Determinations

Income tax: whether profits on isolated transactions are income

Income tax: whether losses on isolated transactions are deductible

Income tax: gold loans and forward sales agreements