Income tax: chemists: Pharmaceutical Benefits Scheme income

Income tax: taxation implications of arrangements known as financial insurance and financial reinsurance

Income tax: assessability and deductibility of prompt payment discounts offered by traders of goods to their customers and certain other discounts

Income tax: reasonable allowance amounts for the 1996-1997 income year

Income tax: section 51AD - deductions not allowable if an asset financed by non-recourse debt is used by a tax exempt or other entity

Income tax: capital gains: implications of a guarantee to pay a debt

Income tax: capital gains: guidelines to determine whether an amount described in a sale of business agreement as consideration for goodwill is properly characterised as a lease premium

Income tax: deductibility of personal superannuation contributions

Fringe benefits tax: car parking fringe benefits

Fringe benefits tax: meaning of 'business premises'

Income tax: 'periodic interest' in Division 16E of the Income Tax Assessment Act 1936

Income tax: valuing shares acquired as revenue assets

Income Tax: take or pay contracts

Income tax: assessability of benefits arising from the purchase or order of new aircraft

Income tax: record keeping - section 262A - general principles

Income tax: school and college building funds

Income tax and fringe benefits tax: entertainment by way of food and drink

Income tax: eligible termination payments (ETP): payments in consequence of the termination of any employment: meaning of the words 'in consequence of'

Income tax: capital gains: guidelines to determine whether an amount described in a sale of business agreement as consideration for goodwill is properly characterised as a lease premium

Income tax: derivation of commissioner income by real estate agents