Fringe benefits tax: reasonable amounts under section 31G of the Fringe Benefits Tax Assessment Act 1986 for food and drink expenses incurred by employees receiving a living-away-from-home allowance fringe benefit for the fringe benefits tax year commencing on 1 April 2021

Fringe benefits tax: what are the rates to be applied on a cents per kilometre basis for calculating the taxable value of a fringe benefit arising from the private use of a motor vehicle other than a car for the fringe benefits tax year commencing on 1 April 2021?

Income tax: a receiver's obligation to retain money for post-appointment tax liabilities under section 254 of the Income Tax Assessment Act 1936

Compendium

Income tax: what are the reasonable travel and overtime meal allowance expense amounts for the 2021-22 income year?

Income tax: aggregated turnover - calculating the annual turnover of a connected entity or affiliate with a different accounting period to you

Compendium

Income tax: value of goods taken from stock for private use for the 2021-22 income year

Income tax: JobKeeper payments received or expected as a result of research and development expenditure

Compendium

Income tax: when working out your aggregated turnover, are the relevant annual turnovers of entities connected with you, or entities that are affiliates of yours, determined by reference to your income year?

Income tax: aggregated turnover - application of the 'connected with' concept to partnerships, foreign hybrids and non-entity joint ventures

Income tax: aggregated turnover - application of the 'connected with' concept to corporate limited partnerships

Income tax: aggregated turnover - application of the public entity exception to the indirect control test

Income tax: when are you genuinely restricted from immediately disposing of an interest provided under an employee share scheme?

Income tax: tax treatment of a superannuation benefit when the Commissioner exercises the discretion in subsection 304-10(4) of the Income Tax Assessment Act 1997

Income tax: commercial debt forgiveness - does the exclusion for debts forgiven for reasons of natural love and affection require that the creditor be a natural person?

Income tax: what are the reasonable travel and overtime meal allowance expense amounts for the 2022-23 income year?

Income tax: Division 7A: when will an unpaid present entitlement or amount held on sub-trust become the provision of 'financial accommodation'?

Compendium