Loading…
Loading…
21,941 results
Fringe benefits tax: what is a 'commercial parking station' for the purposes of sections 39A, 39B, 39C and 39E of the Fringe Benefits Tax Assessment Act 1986 (the FBTAA)?
Income tax: are taxpayers entitled to a deduction for the cost of renewing a driver's licence?
Income tax: can a sports teacher obtain a deduction for the cost of purchasing and maintaining sports clothes?
Income tax: is a police officer who is required to wear conventional clothing e.g., suits, shirts, ties, jeans and shoes entitled to a deduction for the cost of purchasing, cleaning and maintaining such items?
Income tax: is expenditure on dinner suits and other similar clothing worn by members of an orchestra deductible?
Income tax: is a taxpayer who is required, as a condition of employment, to be within a specified weight to height ratio entitled to a deduction for a weight reduction program?
Income tax: are the costs incurred by teachers when travelling between their home and their regular school to attend Parent and Teacher meetings, sports and other school functions allowable as a deduction under subsection 51(1) of the Income Tax Assessment Act 1936?
Income tax: is a police officer, who is required to maintain an adequate level of physical fitness in order to undertake police duties, entitled to claim a deduction for fitness related expenditure?
Income tax: is the cost incurred in maintaining a 'silent' telephone number an allowable deduction?
Income tax: to what extent are dividends paid by a resident company to a non-resident individual subject to withholding tax?
Income tax: can 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: over what period are two or more prepayments under the same agreement apportioned in terms of section 82KZM of the Income Tax Assessment Act 1936 ?
Income tax: does an annual payment under an agreement that is high in relation to subsequent payments under the same agreement have to be apportioned in terms of section 82KZM of the Income Tax Assessment Act 1936 ?
Fringe benefits tax and income tax: is an organisation whose activities are predominantly charitable in nature always a 'public benevolent institution'?
Income tax: capital gains: section 160A and subsections 160M(6) and 160M(7) of the Income Tax Assessment Act 1936 were amended by Taxation Laws Amendment Act (No 4) 1992 with effect from 25 June 1992. Are there any CGT consequences arising from the transfer of section 80G or section 160ZP losses after that date?
Income tax: is a nurse entitled to a deduction under subsection 51(1) of the Income Tax Assessment Act 1936 for expenditure on a traditional nurse's uniform?
Income tax: are organisations which are established to promote tourism exempt from income tax under paragraph 23(h) of the Income Tax Assessment Act 1936 ?
Income tax: what is the cost price limit for asset improvement for the purposes of subsection 160P(6) for the income year 1993-94 and what is the associated indexation factor?
Income tax: what is the threshold for the goodwill exemption for the income year 1993-94 and what is its associated indexation factor?
Income tax: is it necessary to do a stocktake at the end of the year ?