ITAA 1936 s 25(1)

Income tax: are amounts mistakenly paid as salary or wages to employees (or as income support payments or worker's compensation amounts to persons), to which they are not beneficially entitled, but are obliged to repay, 'ordinary income' under section 6-5 of the Income Tax Assessment Act 1997?

Income tax: property development: if in an isolated commercial transaction land is acquired for the purpose of development, subdivision and sale but the development and subdivision do not proceed, how is a profit on a sale of the land treated for income tax purposes?

Income tax: property development : if land is acquired for development, subdivision and sale but the development is abandoned and the land sold in a partly developed state, how is a profit on the sale of the land treated for income tax purposes?

Income tax: property development : if land is acquired for development, subdivision and sale but after some initial development the project ceases and is recommenced in a later income year, how is a profit on the sale of the land treated for income tax purposes?

Income tax: insurance: does a life insurance policy exist for taxation purposes where the policy holder is entitled to direct the investment activities of the assets underlying the investment?

Income tax: company A, in the course of carrying on its investment and sharetrading business, issues to its shareholders, at non-refundable premiums, warrants on shares held in another company which grant to the warrantholders the right to purchase the underlying shares at a fixed price within a certain period of time. The nature of the warrants is similar to that of call options. Do the premiums form part of Company A's assessable income under subsection 6-5 of the Income Tax Assessment Act 1997, and are they derived in the years in which the warrants are issued?

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: is a payment, being a partial commutation of weekly compensation payments, assessable income?

Income tax: under what circumstances is the receipt of a lump sum compensation/settlement payment assessable?

Fringe Benefits Tax: does the payment of a 'location allowance' to an employee by an employer constitute the provision of a 'living-away-from-home allowance benefit' under section 30 of the Fringe Benefits Tax Assessment Act 1986 (FBTAA)?

Income tax and fringe benefits tax: flight rewards received under frequent flyer and other similar consumer loyalty programs

Income tax: taxation implications of the Century Yuasa Batteries decision

Income tax: government payments to industry to assist entities (including individuals) to continue, commence or cease business

Income tax: business related capital expenditure - section 40-880 of the Income Tax Assessment Act 1997 core issues

Income tax and fringe benefits tax: assessability of amounts received to reimburse legal costs incurred in disputes concerning termination of employment

Income tax: whether profits on isolated transactions are income

Income tax: Life Assurance Companies - Total Income

Income tax: non-accrual loans

Income tax: basis of assessment of reinsurance activities

Income tax: lay-by sales