ITAA 1936 s 25(1)

Income tax: taxation implications of arrangements known as financial insurance and financial reinsurance

Income tax: assessability of benefits arising from the purchase or order of new aircraft

Income tax: derivation of commission income by real estate agents

Income tax: taxation consequences of trading in a previously leased asset for a replacement leased asset

Income tax: Investment in the Wattle Group

Income tax: Colonial Mutual Life Assurance Society Limited - Income Care Policy

Acquisition of debt ledgers

Deductibility of net amounts on borrowings

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: under what circumstances is the receipt of a lump sum out of court settlement payment assessable income under subsection 25(1) of the Income Tax Assessment Act 1936?

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 subsection 25(1) of the Income Tax Assessment Act 1936 (ITAA)?

Income tax: what is the income tax treatment of a deferred salary payment agreement?

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: is a premium payable on a trauma insurance policy by a self employed person or an employee an allowable deduction to the self employed person or employee?

Income tax: can a premium paid by an employer on a trauma insurance policy in respect of employee be an allowable deduction to the employer?

Income tax: taxation implications of the Century Yuasa Batteries decision

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

Income tax: tax treatment of long term construction contracts

Income tax: assessability of incentives (manufacturers' credits) arising from the purchase or order of new aircraft

Income tax and fringe benefits tax: responses to questions on benefits received under frequent flyer and other similar consumer award type programs