Loading…
Loading…
21,941 results
Income tax: can income from the sale of abalone taken by a person who is licensed to take and sell the abalone under the Fisheries Act 1968 (Vic), be assessable income of a company or trust?
Income tax: is a person who[bull ] owns or leases a car for a period of not less than 12 months [bull ] uses the car to travel 5,000 kilometres or less for business purposes in a year of income, and [bull ] elects to claim a deduction for motor vehicle expenses using the cents per kilometre basis, required to prove the claim?
Income tax: how do the substantiation provisions apply in relation to payments made by police officers to informants?
Income tax: are police officers entitled to a deduction for the cost of meals and liquor purchased for informants?
Income tax: can a claim be made under section 124ADG in the current year if the taxpayer has no petroleum field but has acquired a permit interest with a valid section 124AB notice transferring an expenditure balance? The expenditure (section 124AB) qualifies as allowable expenditure under section 124AA.
Income tax: where a taxpayer has incurred section 122J exploration or prospecting expenditure in the search for minerals , does section 122K apply to give rise to either an assessable balancing charge or deductible balancing amount on a subsequent abandonment or disposal of that area?
Income tax: insurance: reinsurance: can an election be made under subsection 148(2) in respect of some, as against all, of the reinsurance premiums a resident insurer pays to non-resident reinsurers?
Withdrawal - Income Tax: What is the difference between the taxed and untaxed elements of an eligible termination payment?
Withdrawal - When calculating separate net income for the purposes of the spouse rebate under section 159J of the Income Tax Assessment Act 1936, can the cost of childcare or travel to and from work be taken into account?
Income tax: if title to depreciable property passes in equity at the time of entry into a contract of sale, who (as between the vendor and the purchaser) is entitled to the depreciation deduction for the period after the contract is entered into and before completion?
Withdrawal - If title to depreciable property passes in equity at the time of entry into a contract for sale, who (as between the vendor and the purchaser) is entitled to the depreciation deduction for the period after the contract is entered into and before completion?
Income tax: capital gains: do the costs of obtaining a loan form part of the cost base of an asset acquired with the loan monies?
Income tax: is a bankrupt allowed a deduction for losses incurred before bankruptcy, or for later voluntary payments made towards a released debt under sections 79E, 79F, 80, 80AAA and/or 80AA of the Income Tax Assessment Act 1936?
Income tax: payment of 'equipment royalties' pursuant to a contract entered into prior to 8pm on 18 August 1992.
Income tax: is a professional sportsperson entitled to a deduction under subsection 51(1) of the Income Tax Assessment Act 1936 for the cost of hiring formal clothing to attend functions or presentations?
Income tax: does a person cease to be engaged in a course of full-time education for the purposes of the pro-rating of the tax-free (zero rate) threshold when the person joins the Australian Defence Force Academy?
Income tax: is a 'prescribed person' liable for half the medicare levy if that person maintains a spouse who is not a 'prescribed person'?
Income tax: in complying with the substantiation provisions relating to a motor vehicle expense claim, how may the cost of fuel be calculated when no documentary evidence is maintained?
Income tax: property development: is voluntary demolition of a building 'destruction' for the purposes of section 124ZK of the Income Tax Assessment Act 1936 ?
Fringe benefits tax: who is a 'suitably qualified valuer' for the purposes of paragraph 39D(3)(a) of the Fringe Benefits Tax Assessment Act 1986 (the FBTAA)?