Income tax: property development: if land originally acquired (before 20 September 1985) and used as a farm, is later ventured into a business of subdivision, development and sale, how are the proceeds on the sale of a block returned as assessable income?

Income tax: is the cost of a corporate box with associated advertising signs allowable as a deduction?

Income tax: is a taxpayer required to substantiate the first $300 if the aggregate claim for employment-related expenses, car expenses and travel expenses incurred by the taxpayer in producing salary and wages exceeds the $300 limit?

Income tax: insurance: are amounts paid by an employer on behalf of an employee as premiums on a life insurance policy exempt income of the employee where it is expected that the employee will obtain the amounts paid as premiums shortly after they are paid?

Income tax: insurance: can a life assurance company claim a deduction under section 279 for the cost of providing death and disability cover for members of a complying superannuation fund?

Income tax: insurance: does a life insurance policy exist for taxation purposes where the policy holder is entitled to direct the investment activities of the assets underlying the investment?

Income tax: where a 'non-employer sponsored superannuation fund' has paid tax on a member's contributions, what can that member do to have the tax recovered to his/her superannuation account if the member is not eligible to claim, or has chosen not to claim, a tax deduction for the contributions?

Income tax: is a resident merchant seaman, in receipt of full medical cover on board an Australian ship for a specified period of the year, entitled to a Medicare Levy exemption for that period?

Income tax: insurance: are all premiums received by a life assurance company in respect of deferred annuity policies 'superannuation premiums' for the purposes of section 111A of the Income Tax Assessment Act 1936 ?

Income tax: are Household Support payments made under the States and Northern Territory Grants (Rural Adjustment) Act 1988, assessable income under subsection 25(1) or paragraph 26(g) of the Income Tax Assessment Act 1936 (ITAA)?

Income tax: capital gains : does the main residence exemption extend to additional land acquired after the time of acquisition of the residence?

Income tax: capital gains: do the dwellings referred to in subsection 118-170(1) of the Income Tax Assessment Act 1997 have to be post-CGT assets?

Income tax: capital gains: does subsection 160ZZQ(9) require each spouse to have an interest in each dwelling referred to?

Income tax: capital gains: how does subsection 118-170(1) of the Income Tax Assessment Act 1997 interact with section 118-145 of that Act?

Income tax: capital gains: if a company seeks to carry forward a net capital loss but fails the continuing ownership test, can it rely on the same business test as set out in section 80E?

Income tax: can an election under: (a) subsection 122J(4BA) (general mining), or (b) subsection 122JF(3) (quarrying operations), or (c) subsection 124AH(4AA) (petroleum operations), apply to part only of the actual exploration or prospecting expenditure incurred in the year of income?

Income tax: if the construction cost of an eligible building is greater than the sale proceeds of that building, what is the amount of the qualifying expenditure under section 124ZG of the Income Tax Assessment Act 1936 ?

Income tax: is that part of the total cost incurred by Company A in acquiring shares in a third unrelated company from Company B under an underwriting agreement, and claimed as interest by Company A, deductible under section 8-1 of the Income Tax Assessment Act 1997 if: (a) company A treated the shares acquired as being on capital account; and (b) the underwriting agreement provided that the total acquisition cost was to include an amount expressed to be interest in relation to the period during which the agreement was current?

Income tax: company A, in the course of carrying on its investment and sharetrading business, issues to its shareholders, at non-refundable premiums, warrants on shares held in another company which grant to the warrantholders the right to purchase the underlying shares at a fixed price within a certain period of time. The nature of the warrants is similar to that of call options. Do the premiums form part of Company A's assessable income under subsection 6-5 of the Income Tax Assessment Act 1997, and are they derived in the years in which the warrants are issued?

Income tax: if a taxpayer uses a motor vehicle for the purpose of producing assessable income, or in carrying on a business for that purpose, is the taxpayer entitled to a deduction for the cost of replacing the vehicle's engine?