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21,941 results
Income tax: is interest paid on a loan used to acquire income producing property an allowable deduction where non income producing property (e.g. the family home) is used as security for the loan?
Income tax: are Tax Instalment Deductions (T.I.D.'s) required to be made from directors fees where the director is an employee of a related company and it is a condition of his employment that the directors fees be paid to the related company?
Income tax: is withholding tax payable on the net dividend and/or interest component when an Australian resident trust makes a distribution to which a non-resident beneficiary is presently entitled?
Income tax: does the receipt of a site or height allowance entitle an employee to a deduction?
Income tax: for a lump sum or eligible termination payment rebate under section 159SA of the Income Tax Assessment Act 1936 (ITAA), does the 'applicable rate of tax' for a primary producer refer to the notional rate under subsection 12(2) and subsection 12(3) of the Income Tax Rates Act 1986 (ITRA)?
Income tax: is a local government councillor who receives an allowance or other remuneration subject to the substantiation requirements of section 82KZ in relation to employment-related expenses he incurs in carrying out his council duties?
Withdrawal - Is an ex-gratia compensation receipt, arising from a government decision which prohibits or restricts the commercial operations of a business, assessable income?
Income tax: once commissioned plant has been handed over to its owner, is the expenditure incurred by a company in bringing the said plant into a fully operational state, deductible under subsection 51(1)?
Income tax: sugar cane growers may receive a grant/subsidy from the Queensland Industries Development Corporation (QIDC) under the Commonwealth-State Scheme of Adjustment Assistance. When is this subsidy to be included in the assessable income of the recipient?
Income tax: gifts: can a fund, authority or institution which is recognised under paragraph 78(1)(a), and has been established by a church or community organisation, have a dissolution clause that permits surplus property on winding-up of the fund, authority or institution to go to the general funds of the founding church or community organisation?
Income tax: banana growers - what expenses should be included in a cost price valuation of trading stock on hand at the end of the financial year under subsection 31(1) of the Income Tax Assessment Act 1936?
Income tax: when is the construction cost of an access road incurred by a person carrying on timber operations for the purpose of gaining or producing assessable income an allowable deduction?
Income tax: is the cost incurred by an airline pilot in travelling to and from work an allowable deduction?
Income tax: under what circumstances is a strata title body corporate required to lodge an income tax return?
Fringe benefits tax: does the 'otherwise deductible rule' apply to benefits provided to associates of employees?
Income tax: if an employee is paid by a dishonoured cheque, can he or she claim a deduction for a bad debt under section 63 of the Income Tax Assessment Act 1936?
Income tax: what are the consequences if a taxpayer fails to respond to a notice to produce documentary evidence, issued under subsection 82KZA(2) the Income Tax Assessment Act 1936?
Income tax: is a redundancy payment from redundancy trusts based on the Building Industry Agreement 1 October 1987 considered to be a bona fide redundancy payment under section 27F of the Income Tax Assessment Act 1936?
Income tax: can a trustee quote the trust Tax File Number (TFN) to an investment body when an investment of the trust estate is held in the trustee's name?
Income tax: when is commission on the sale of real property derived as assessable income by taxpayers engaged in carrying on a real estate business?