ITAA 1936 s 23L

Uber Australia Pty Ltd - promotions received by employees under the Uber Rewards loyalty program and Uber for Business platform

Compendium

Income tax: when will a dividend equivalent payment, made by a trustee under an employee share scheme that delivers ESS interests taxed by Subdivision 83A-B or 83A-C of the Income Tax Assessment Act 1997 be assessable as remuneration under section 6-5?

Income tax and fringe benefits tax: Members of Parliament - allowances, reimbursements, donations and gifts, benefits, deductions and recoupments

Income tax: fringe benefits tax and superannuation guarantee: salary sacrifice arrangements

Income tax: the meaning of 'foreign income' in subsection 6AB(1) of the Income Tax Assessment Act 1936 - inclusion of statutory income

Income tax: employee remuneration trusts

Income tax and fringe benefits tax: employees: accommodation and food and drink expenses, travel allowances, and living-away-from-home allowances

Income tax, fringe benefits tax and superannuation guarantee: salary sacrifice arrangements

Living Away from Home Allowance - Interposed Company

Deductibility of administration fee for salary sacrifice arrangement