ITAA 1936 s 51(1)

Income tax: the taxation consequences for taxpayers issuing certain stapled securities

Income tax: home loan unit trust arrangement

Income tax: taxation implications of the Century Yuasa Batteries decision

Income tax: deductions for interest incurred prior to the commencement of, or following the cessation of, relevant income earning activities

Income tax: taxation treatment of volume rebates paid to a retailer association

Income tax: lease surrender receipts and payments

Income tax: international transfer pricing: the effects of determinations made under Division 13 of Part III of the Income Tax Assessment Act 1936, including consequential adjustments under section 136AF of that Act

Compendium

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

Compendium

Income tax: taxation of financial arrangements - application of subsections 230-30(2) and 230-30(3) of the Income Tax Assessment Act 1997 to gains and losses relating to exempt income or non-assessable non-exempt income

Income tax: deductions for mining and petroleum exploration expenditure

Income tax: employees: deductions for work expenses under section 8-1 of the Income Tax Assessment Act 1997

Income tax: deductibility of self-education expenses incurred by an individual

Income tax: Life Assurance Companies - Total Income

Income tax: application of the Rule of 78 or other methods in calculating the interest component of instalments paid under a fixed term loan or extended credit transaction.

Income tax: timing of deductions for discounts on commercial bills with a term of less than 12 months

Income tax: implications of the Edwards case for the deductibility of expenditure on conventional clothing by employees

Income tax: implications of the decision in Coles Myer Finance Ltd v. FC of T for the timing of deductions for prepaid expenses

Income tax: subsection 51(1) - meaning of incurred - implications of the High Court decision in Coles Myer Finance