ITAA 1936 s 140C

Income tax: what is the method of calculating the capital value of purchased pensions not payable for life for the purposes of the reasonable benefit limits (RBLs)?

Income tax: will the Commissioner exercise his discretion under subsection 27H(3) of the Income Tax Assessment Act 1936 in determining the deductible amount in relation to a superannuation pension or 'eligible annuity' split pursuant to an agreement or court order on marriage breakdown?

Income tax: is a non-member spouse who is under 55 years of age entitled to a rebate under section 159SM or section 159SU of the Income Tax Assessment Act 1936 when a superannuation pension or 'eligible annuity' is split pursuant to an agreement or court order on marriage breakdown on a specified percentage basis?

Reasonable benefit limits: determination of an arm's length salary - sole trader

Reasonable benefit limits: determination of an arm's length salary - partner

Reasonable benefit limits: determination of an arm's length salary - public company director

Reasonable benefit limit (RBL) reporting of superannuation pension originally commenced before 16 February 1990.

Reasonable benefit limit - arm's length salary

Reasonable benefit limits: previous benefits

Reasonable benefit limits - residual capital value