ITAA 1936 s 25(1)

Income tax: non-accrual loans

Income tax: assessability and deductibility of discounts offered by traders to their customers for prompt settlement of accounts

Income tax: lay-by sales

Income tax: derivation of commissioner income by real estate agents

Income tax: conditional contracts/delivery of goods on sale or return: derivation of income; allowable deductions; trading stock on hand

Income tax: as a result of the New Zealand government's decision to impose a tax on the income of superannuation funds from 1 April 1990, what amount should be included as assessable income by an Australian resident in receipt of a pension paid out of these funds?

Income tax: is a premium received on the issue of bonds assessable income?

Income tax:property development: where a construction contractor uses the basic method of returning income from long term construction contracts as outlined in Taxation Ruling IT 2450, when are advance or up front payments derived as income for the purposes of subsection 25(1) of the Income Tax Assessment Act 1936?

Withdrawal - Income tax: property development: where a construction contractor uses the basic method of returning income from long term construction contracts as outlined in Taxation Ruling IT 2450, when are advance or up front payments derived as income for the purposes of subsection 25(1) of the Income Tax Assessment Act 1936 ?

Income tax: property development: where net profit is included in assessable income under subsection 25(1) of the Income Tax Assessment Act 1936 -(a) what costs are taken into account in calculating the net profit; and (b) how and when are they taken into account?

Withdrawal - Income tax: property development: where net profit is included in assessable income under subsection 25(1) of the Income Tax Assessment Act 1936 -(a) what costs are taken into account in calculating the net profit; and (b) how and when are they taken into account?

Withdrawal - Income tax:(i) does the whole amount receivable by an advertising agency from an advertiser client (for the cost of media space, commission and service fee) form part of the gross income of the agency under subsection 25(1) of the Income Tax Assessment Act 1936? (ii) when is this income 'derived' for the purposes of subsection 25(1) of the Income Tax Assessment Act 1936? (iii) where an advertiser fails to pay an advertising agency for placing an advertisement with a media entity, is the agency entitled to claim a deduction under section 63 of the Income Tax Assessment Act 1936?

Income tax and fringe benefits tax: what are the tax consequences for an employer when an employee makes a contribution to the employer in respect of a fringe benefit received?

Income tax: when is a fee or premium derived on an option granted by a financial institution in the ordinary course of its business?

Income tax: are levies paid by wheatgrowers to the 'Wheat Industry Fund', as provided for by the Wheat Marketing Act 1989 and associated legislation, deductible under subsection 51(1) of the Income Tax Assessment Act 1936 ? Are refunds of 'equity' from this Fund assessable income under subsection 25(1)?

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

Work in progress - timing of inclusion in assessable income.

Superannuation, retirement & employment termination: Lump sum payment from a foreign superannuation fund

Rental income - received in the form of property

Assessability of a lump sum compensation payment received for cessation of an assessable allowance