Income tax: basis of assessment of interest derived and incurred by financial institutions

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

Income tax: basis of assessment of interest derived from securities purchased and sold cum interest

Income tax: whether a resident beneficiary of a non-resident trust estate is allowed a credit for Australian withholding tax

Income tax: assessability of income on an accruals basis: when professional fees are derived

Income tax: computer software

Income tax: undeducted purchase price of pensions from the British National Insurance Scheme

Income tax: medical expenses rebate - fees paid to a hostel for aged or disabled persons

Income tax: capital gains tax consequences of consideration comprising a lump sum plus a right to a contingent and unascertainable amount

Income tax: application of the Rule of 78 or other methods in calculating the interest component of instalments paid under a fixed term loan or extended credit transaction.

Income tax: income tax deductions available to superannuation funds

Fringe benefits tax: record keeping requirements relating to car parking benefits

Income tax: employees' work-related deductions within the airline industry

Income tax and fringe benefits tax: private rulings

Income tax: computer spare parts

Income tax: timing of deductions for discounts on commercial bills with a term of less than 12 months

Income tax: reasonable allowances for the 1993-94 income year

Income tax: valuation of trading stock subject to obsolescence or other special circumstances

Income tax: the value for depreciation purposes for a subsequent purchaser of a motor vehicle subject to the section 57AF luxury motor vehicle limit

Income tax: assessability of proceeds from illegal activities, treatment of amounts recovered and deductibility of fines and penalties.