Income tax: disregarding certain payments under section 109R of the Income Tax Assessment Act 1936 in determining how much of a loan has been repaid in situations where notional loans are involved

Compendium

Income tax: does section 109U of the Income Tax Assessment Act 1936 only apply to arrangements where a private company gives a guarantee to another private company?

Compendium

Income tax: value of goods taken from stock for private use for the 2025-26 income year

Income tax: application of Part IVA of the Income Tax Assessment Act 1936 to certain early stage innovation company investment arrangements

Income tax: disregarding certain payments under section 109R of the Income Tax Assessment Act 1936 in determining how much of a loan has been repaid in situations where notional loans are involved

Income tax: when does a private or public ancillary fund 'provide' a 'benefit'?

Fringe benefits tax: 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 2026

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 2026

Income tax: deceased estates - meaning of 'right to occupy the dwelling under the deceased's will' in item 2(b) of column 3 of the table in subsection 118-195(1) of the Income Tax Assessment Act 1997

Capital gains: is there a disposal where assets are transferred on the merger or de-merger of superannuation funds?

Capital gains: what is the date of disposal of shares when a company is liquidated?

Capital gains: how are section 80G or section 160ZP loss transfers treated for CGT purposes?

Capital Gains: Can incidental costs incurred after an asset is disposed of form part of the cost base of the asset?

Capital gains: how is cash acquired after 19 September 1985 treated for section 160ZZT purposes?

Capital gains: what is the meaning of 'value' in paragraph 160ZZT(1)(d)?

Capital gains: where a pre-CGT lease is renewed post-CGT, what is the time of acquisition of the new lease?

Capital Gains:What value is given to leased equipment for the purpose of section 160ZZS ?

Capital Gains: Is the issue or redemption of redeemable preference shares taken into account in determining the application of section 160ZZS?