Income tax: capital gains: how may shareholders be notified of a liquidator's written declaration under section 160WA?

Income tax: capital gains: in what format should a declaration by a liquidator under section 160WA be made?

Income tax: foreign income: could the Commissioner provide general guidelines on the application of the transfer pricing provisions of Division 13 to non arm's length loans provided by a controlled foreign company (CFC) resident in a listed country to another CFC resident in the same listed country?

Income tax: foreign income: how are elections to be made by a controlled foreign company (CFC)?

Income tax: is eligible training expenditure as defined in the Training Guarantee (Administration) Act 1990 incurred by an employer who carries on business an allowable income tax deduction?

Income tax: who should be assessed to interest earned on a joint bank account?

Income tax: foreign income: are income or profits which are assessable in a listed country considered to be subject to tax in the listed country within the meaning of section 324 if, after the recoupment of prior year losses and other deductions, it is determined by the country that not tax is payable?

Income tax: foreign income: application of currency conversion rules to foreign exchange gains and losses of a controlled foreign company (CFC).

Income tax: foreign income: does a controlled foreign company (CFC) which conducts its business on a cyclical basis satisfy the active income test?

Income tax: is the cost of attending a fundraising function tax deductible as a gift?

Income Tax: Is a public library, a public museum or a public art gallery restricted in spending money donated under subparagraph 78(1)(a)(xxvii), to expenditure on the building that houses the library, museum or art gallery?

Income tax: foreign income: is an amount to be excluded from a trust's attributable income under sub-subparagraph 102AAU(1)(c)(i)(A) if the amount will be included in a beneficiary's assessable income under section 97 at a later point in time?

Income tax: foreign income: is a foreign loss quarantined within a partnership?

Income Tax: are membership subscriptions to political parties deductible under paragraph 78(1)(aaa)?

Income tax: capital gains: what is meant by 'land ... used ... primarily for private or domestic purposes in association with a dwelling' in subparagraph 160ZZQ(3)(a)(i)?

Income tax: capital gains: when is the grant of the deemed option in paragraph 160ZZC(12)(a) taken to have occurred?

Income tax: insurance: is the exemption in the former section 112B of the Income Tax Assessment Act 1936 restricted to foreign income derived by overseas branches of Australian resident life assurance companies?

Income tax: insurance: can a life assurance company get a deduction for expenditure incurred in deriving foreign income which is exempt under the former section 112B of the Income Tax Assessment Act 1936?

Income tax: insurance: does paragraph 140 of Taxation Ruling IT 2663 apply to general insurers who have omitted to include in assessable income the earned portion of premiums attributable to unclosed business?

Income tax: insurance: if income tax returns for years before the income year commencing 1 July 1991 are amended to include as assessable income the earned portion of unclosed business, is the basis of calculation of the unearned premium provision (UPP) required to be made using the 365th method as discussed in Taxation Ruling IT 2663?