Compendium

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

Income tax: deductibility of expenses incurred in establishing and administering an 'employee share scheme'

Income tax: use of an individual's fame by related entities

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 2023?

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 2023

Income tax: what are the reasonable travel and overtime meal allowance expense amounts for the 2023-24 income year?

Income tax: use of an individual's fame by related entities

Compendium

Income tax: aggregated turnover and connected entities - Commissioner's discretion that an entity does not 'control' another entity

Compendium

Income tax: tax incentives for early stage investors: what is an 'expense' that is 'incurred' for the early stage test?

Compendium

Income tax: value of goods taken from stock for private use for the 2023-24 income year

Income tax: how the non-arm's length income and capital gains tax provisions interact to determine the amount of statutory income that is non-arm's length income

Income tax: aggregated turnover and connected entities - Commissioner's discretion that an entity does not 'control' another entity

Income tax: trustee risk reserves - deductibility of payments made by a superannuation fund to its trustee

Income tax: deductions for financial advice fees paid by individuals who are not carrying on a business

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 1 April 2024?

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 1 April 2024