ITAA 1936 s 159J

Income tax: does 'separate net income' include the imputation credits attached to franked dividends?

Income tax: can the value of an annuity contract be amortised over the effective life of the annuity and the amortisation expense deducted from the annuity income when calculating the separate net income of a dependant under section 159J of the Income Tax Assessment Act 1936?

Income tax: when calculating separate net income for the purposes of the spouse rebate under section 159J of the Income Tax Assessment Act 1936 - (a) can the cost of work related child care or travel be taken into account? (b) do the substantiation rules apply?

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: rebates for dependants: do losses of previous years reduce the separate net income of a dependant for the purposes of calculating a rebate under the provisions of section 159J of the Income Tax Assessment Act 1936?

Income tax: does 'separate net income' include the imputation credits attached to franked dividends?

Income tax: when calculating separate net income for the purposes of the spouse rebate under section 159J of the Income Tax Assessment Act 1936, (a) can the cost of work related child care or travel be taken into account? (b) do the substantiation rules apply?

Income tax: rebates for dependants: do losses of previous years reduce the separate net income of a dependant for the purposes of calculating a rebate under the provisions of section 159J of the Income Tax Assessment Act 1936?

Withdrawal - Income tax: rebates for dependants: do losses of previous years reduce the separate net income of a dependant for the purposes of calculating a rebate under the provisions of section 159J of the Income Tax Assessment Act 1936?

Income tax: can the value of an annuity contract be amortised over the effective life of the annuity and the amortisation expense deducted from the annuity income when calculating the separate net income of a dependant under section 159J of the Income Tax Assessment Act 1936 ?

Reduction in dependant spouse rebate

Dependent Spouse Tax Offset - prospective spouse residing overseas

Separate Net Income - eligible termination payment

Dependant Tax Offset - full time student sibling

Dependant Tax Offset - full time student grandchild

Dependant spouse tax offset - taxpayer not resident for family tax benefit purposes

Dependent Spouse Tax Offset - same sex partner

Medical Expenses Tax Offset - medical expenses paid for disabled relative

Invalid Relative Tax Offset - separate net income exceeding cut-out threshold

Dependant Spouse Tax Offset - spouse living overseas