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21,941 results
Income tax: does the definition of 'the Netherlands' in the Australia-Netherlands Double Tax Agreement ('the DTA') include Aruba and the Netherlands Antilles?
Income tax: does the definition of 'United Kingdom' in the Australia-United Kingdom Double Tax Agreement ('the DTA') include British possessions?
Income tax: is a professional sportsperson who is required to take out private health insurance entitled to a deduction for related contributions under subsection 51(1)?
Income tax: does the definition of 'France' in the Protocol to the Australia-France Double Tax Agreement ('the DTA') include the French Territories?
Income tax: does the definition of 'United States' in the Australia-United States Double Tax Convention include United States possessions?
Income tax: do documents, prepared prior to the completion of tax returns and showing an analysis of shareholdings for the purpose of establishing continuity of ownership, constitute source documents under the guidelines for Access to Professional Accounting Advisors' Papers?
Income tax: are non-resident students who are in Australia on short-term vocational experience entitled to a tax-free threshold?
Income tax: what is the approved form and manner of notices required by section 82AAT of the Income Tax Assessment Act 1936 (the ITAA) to be given to the trustees of a superannuation fund by taxpayers who wish to claim a deduction for their personal contributions to the fund?
Income tax: are Tax Instalment Deductions (T.I.D.s) required to be made from director's fees where the director is also an employee of a related company and it is a condition of employment or appointment that the director's fees be paid by the director to the related company?
Income tax: does the Administrative Appeals Tribunal (Tribunal) have the power to stay any recovery proceedings for amounts owing on an assessment whilst that assessment is subject to review by the Tribunal?
Income tax: is a person receiving an annuity (or superannuation pension) resulting from another person's death entitled to a deduction for the undeducted purchase price of the annuity where the deceased's annuity became payable before 1 July 1983?
Income tax: a salon owner licences a hairdresser to use certain hairdressing facilities and purports to engage the hairdresser as an independent contractor. Do the Pay-As-You-Earn (PAYE) provisions of the Income Tax Assessment Act 1936 apply to payments made by the salon owner to the hairdresser for work performed?
Income tax and fringe benefits tax : can a reimbursement within the meaning of the Fringe Benefits Tax Assessment Act 1986 (FBTAA) fall within the definition of 'salary or wages' in subsection 221A(1) of the Income Tax Assessment Act 1936 (ITAA)?
Income tax and fringe benefits tax : is a camping allowance assessable under section 30 of the Fringe Benefits Tax Assessment Act 1986 (FBTAA) or under Division 6 of the Income Tax Assessment Act 1936 (ITAA)?
Fringe benefits tax: what is an acceptable method for determining the 'notional value' of a property fringe benefit for the purpose of sections 42 and 43 of the Fringe Benefits Tax Assessment Act 1986 ?
Income tax: how are laundry expense claims for work clothes calculated and substantiated for the purposes of subsection 51(1) and section 82KZB of the Income Tax Assessment Act 1936?
Income tax: is the allotment of shares as consideration for services performed by another party on research and development activities expenditure incurred under section 73B of the Income Tax Assessment Act 1936 (ITAA)?
Income tax: is the value of the shares received as consideration for providing services for research and development activities assessable income in the hands of an independent contractor?
Income tax: capital gains: how are grants of easements treated for the purposes of the capital gains tax (CGT) provisions of the Income Tax Assessment Act 1936 ?
Income tax: capital gains: does the principal residence exemption apply to the amount received for the granting of an easement or profits a prendre over land adjacent to a dwelling?