Withdrawal - When is commission on the sale of real property derived as assessable income by taxpayers engaged in carrying on a real estate business?

Income tax: is a taxpayer who has purchased stolen property for use as income-producing plant entitled to deductions for depreciation and for loss on disposal when the plant is repossessed?

Withdrawal - Is a taxpayer who has purchased stolen property for use as income-producing plant entitled to deductions for depreciation and for loss on disposal when the plant is repossessed?

Income tax: when is income on a lay-by sale brought to account by the seller?

Income tax: is an employee who receives an allowance to compensate for the inconvenience, isolation and discomfort encountered during the course of employment, entitled to any deduction against the allowance?

Income tax : Division 10AAA Mineral Transport Expenditure : use of road primarily and principally for the transport of minerals. On what basis is this determined?

Income tax : Division 10AAA Mineral Transport Expenditure : use of road primarily and principally for transport of minerals. Does this refer to the use by all and sundry of the road in question or solely to use by the taxpayer?

Income tax: a taxpayer makes a voluntary admission after lodging a return for 1989-90, 1990-91 or 1991-92 which resulted in a liability to pay additional tax under subsection 223(1) of the Income Tax Assessment Act 1936 (ITAA). In what circumstances will we, in accordance with paragraph 23 of Taxation Ruling IT 2517, remit in full the additional tax?

Income tax: under what circumstances is the receipt of a lump sum out of court settlement payment assessable income under subsection 25(1) of the Income Tax Assessment Act 1936?

Income tax: if:[bull ] an assessment has been raised on the basis that a taxpayer has not adopted arm's length principles in setting prices in international transactions; and [bull ] the assessment results in an increase in tax payable; and [bull ] the taxpayer objects and refers his objection to the Administrative Appeals Tribunal or Federal Court; and [bull ] cannot demonstrate that payment of the full amount would cause financial hardship; what are the guidelines for granting an extension of time for payment?

Withdrawal - If:[bull ] an assessment has been raised on the basis that a taxpayer has not adopted arm's length principles in setting prices in international transactions; and [bull ] the assessment results in an increase in tax payable; and [bull ] the taxpayer objects and refers his objection to the Administrative Appeals Tribunal or Federal Court; and [bull ] cannot demonstrate that payment of the full amount would cause financial hardship; what are the guidelines for granting an extension of time for payment?

Income tax: over what period are two or more prepayments apportioned in terms of section 82KZM of the Income Tax Assessment Act 1936?

Income tax: if an employee incurs legal expenses recovering wages paid by a dishonoured cheque, are these legal expenses an allowable deduction under subsection 51(1)?

Income tax: does section 82KZM of the Income Tax Assessment Act 1936 apply to a prepayment for a service to be provided over a 12 month period?

Income tax: capital gains: do borrowing expenses form part of the consideration in respect of the acquisition of an asset pursuant to paragraph 160ZH(1)(a)?

Income tax: capital gains: how is the 'net value' of a business determined for the purposes of section 160ZZR?

Income tax: does an annual payment under an agreement that is high in relation to subsequent annual payments under the same agreement have to be apportioned in terms of section 82KZM of the Income Tax Assessment Act 1936?

Income tax: are payments to concrete pump truck operators within the building and construction industry liable to deductions of tax under the Prescribed Payments System (PPS)?

Income tax: is a premium received on the issue of bonds assessable income?

Withdrawal - Is a premium received on the issue of bonds assessable income?