Assessability of payments made by an Australian entity to a New Zealand resident under a licence agreement

Capital Gains Tax: amendment of assessments to give effect to the timing rule

Fuel Tax Credits: omitted fuel tax credits - choice between revising the original BAS to claim credits and claiming credits in a later BAS

Local government councillors and salary sacrifice arrangements

Fuel tax credits: Road user charge - incidental use as defined in section 8 of the Energy Grant (Credits) Scheme Act 2003

Cleaner Fuels Grants: reductions resulting from refunds of duty

Fuel Tax Credits: requirement for tax invoice to claim fuel tax credit

Fuel Tax: Transitional - energy grants claimed under the Fuel Tax Act 2006 and adjustments

Capital Allowances: starting to hold a depreciating asset previously held by an exempt entity

Depreciating assets previously held by an exempt entity: reasonable attribution of pre-existing audited book value

Depreciating assets previously held by an exempt entity: availability of pre-existing audited book value to partially completed assets which are work in progress

Capital allowances: business related costs - in relation to your business

Capital allowances: business related costs - limitation to deduction - cost of depreciating asset

Capital allowances: business related costs - limitation to deduction - taken into account for capital gains tax (CGT) purposes.

Assessability of employment income received by a South African resident taxpayer

Trust Losses: unlisted very widely held trust - all of the trust's units must carry the same rights under paragraph 272-120(1)(c) of Schedule 2F to the ITAA 1936

Capital Allowances: business related costs - in relation to your business

Capital Allowances: business related costs - in relation to a business that used to be carried on

Capital Allowances: business related costs - limitation of deduction - lease or other legal or equitable right

Capital allowances: business related costs - in relation to a business proposed to be carried on