Income tax: public funds

Income tax: life insurers and friendly societies - effect of 1994 amendments to Division 8 and Division 8A of the Income Tax Assessment Act 1936

Income tax: Division 16 - applicability of averaging provisions to beneficiaries of trust estates carrying on a business of primary production

Income tax: Overseas Aid Gift Deduction Scheme

Income tax and capital gains: application of subsections 160M(6) and 160M(7) to restrictive covenants and trade ties

Income tax: sale and leasebacks

Income tax: the operation of section 80E, section 50D, section 63C and section 80F

Income tax: development allowance: investment allowance: meaning of 'rights to use'

Income tax: subsection 51(1) - relevance of subjective purpose, motive or intention in determining the deductibility of losses and outgoings

Income tax: employees carrying out itinerant work - deductions, allowances and reimbursements for transport expenses

Income tax: capital gains: treatment of compensation receipts

Income tax: characterisation of expenditure incurred in establishing and extending a mine

Fringe benefits tax: guidelines for the remission of penalty taxes arising from audit action

Income tax: basis of assessment of reinsurance activities

Income tax: primary production and forestry

Income tax: lay-by sales

Income tax: employee cleaners - allowances, reimbursements and work-related deductions

Income tax: employee lawyers - allowances, reimbursements and work-related deductions

Income tax: employee cleaners - allowances, reimbursements and work-related deductions

Income tax: employee building workers - allowances, reimbursements, long service payments, redundancy trust payments and work-related deductions