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21,941 results
Income tax: what is the method of calculating the capital value of purchased pensions not payable for life for the purposes of the reasonable benefit limits (RBLs)?
Income tax: capital gains: are shares acquired under a dividend reinvestment plan 'bonus shares' for the purposes of Subdivision 130-A of the Income Tax Assessment Act 1997 ?
Fringe benefits tax : what are the indexation factors for valuing non -remote housing for the fringe benefits tax (FBT ) year commencing on 1 April 2000 ?
Income tax: capital gains: if you own an interest in a CGT asset and you acquire another interest in that asset, do the interests remain separate CGT assets for capital gains purposes or do they become a single asset?
Income tax: capital gains: for capital gains purposes is the unit held by a unit holder in a unit trust the relevant CGT asset?
Income tax: capital gains: is know-how a CGT asset?
Income tax: capital gains: can property or a right, the 'market value' of which is nil, be a CGT asset?
Income tax: capital gains: is a capital gain or capital loss made from an antique car, a veteran car or a vintage car disregarded?
Income tax: capital gains: is an entity (other than a Commonwealth, State or Territory authority) which is given authority to acquire a CGT asset under a Commonwealth, State or Territory Act an 'Australian government agency' for the purposes of Subdivision 124-B of the Income Tax Assessment Act 1997 ?
Income tax: capital gains: for the purposes of Subdivision 124-B of the Income Tax Assessment Act 1997 , can you purchase a replacement CGT asset before an Australian government agency has given you a formal notice of intention to compulsorily acquire a CGT asset?
Income tax: capital gains: is roll-over available under Subdivision 124-B of the Income tax Assessment Act 1997 for the loss or destruction of a CGT asset if the asset is damaged?
Income tax: capital gains: what does the word 'incur' in subsection 124-75(2) of the Income Tax Assessment Act 1997 mean?
Income tax: capital gains: what are 'special circumstances' for the purposes of subsection 124-75(3) of the Income Tax Assessment Act 1997 ?
Income tax: capital gains: are the two requirements in subsection 124-75(4) of the Income Tax Assessment Act 1997 for a CGT asset acquired to replace an original asset alternative and mutually exclusive requirements?
Income tax: capital gains: what is the scope of the words 'use the other asset ... for the same purpose ... or for a similar purpose' in subsection 124-75(4) of the Income Tax Assessment Act 1997 in relation to a replacement asset?
Income tax: capital gains: if a CGT asset is owned by partners in partnership, how do the replacement asset tests in Subdivision 124-B of the Income Tax Assessment Act 1997 apply?
Income tax: capital gains: what constitutes 'a reasonable time' for the purposes of subsection 124-75(4) of the Income Tax Assessment Act 1997 ?
Income tax: capital gains: in what circumstances is it reasonable to treat one CGT asset as 'substantially the same' as another CGT asset for the purposes of paragraphs 124-85(3)(b) and 124-95(6)(b) of the Income Tax Assessment Act 1997 ?
Income tax : will the Commissioner exercise his discretion under subsection 27H (3 ) of the Income Tax Assessment Act 1936 (ITAA 1936 ) to determine a deductible amount (representing the undeducted purchase price ) for old age , widows , widowers and orphans pensions paid under the Netherlands Social Insurance system ?
Income tax : Are payments made to an individual under the age of 18 (eighteen ) who has not provided the paying entity with a Tax File Number (TFN ) Declaration subject to Pay As You Go withholding ?