ITAA 1936 s 51(1)

Income tax: are tax deductions allowable for payments made under an agreement to lease car park surfacing where the car park is on land owned by the lessee and the car park is used in carrying on the lessee's business operations?

Income tax: is a police officer entitled to a deduction for the cost of renewing a driver's licence?

Income tax: is a Police Officer entitled to a deduction for costs incurred in maintaining a 'silent' telephone number?

Income tax: is a police officer who is required to wear conventional clothing e.g., suits, shirts, ties, jeans and shoes entitled to claim a deduction for the cost of purchasing, cleaning and maintaining such items?

Income tax: is a professional sportsperson entitled to a deduction under subsection 51(1) of the Income Tax Assessment Act 1936 for the cost of hiring formal clothing to attend functions or presentations?

Income tax: work related expenses: are items purchased to provide protection from the sun i.e. sunglasses, hats and sunscreen, allowable under subsection 51(1) of the Income Tax Assessment Act 1936 ?

Income tax: are fees paid for obtaining investment advice an allowable deduction under subsection 51(1) of the Income Tax Assessment Act 1936 for taxpayers who are not carrying on an investment business?

Income tax: does the interest paid by an employee on a loan to purchase a motor vehicle used for income-producing purposes continue to be an allowable deduction under subsection 51(1) of the Income Tax Assessment Act 1936 after disposal of the vehicle?

Income tax: are bar shouts and in-house competition prizes of cash and liquor, supplied by hoteliers to encourage patronage, allowable deductions, and if so, what documentation is acceptable to support the amount claimed?

Income tax: is the cost of subscriptions to representative associations paid by pensioners or self funded retirees an allowable deduction under subsection 51(1) of the Income Tax Assessment Act 1936 (the Act)?

Income tax: is an investor who borrows to fund the purchase price of an infrastructure bond, entitled to a deduction under subsection 51(1) of the Income Tax Assessment Act 1936 for any interest incurred by him or her for that purpose?

Income tax: can research and development expenditure incurred by a business be deductible under subsection 51(1) of the Income Tax Assessment Act 1936 (the Act)?

Income tax: are registered clubs, hotels, casinos and other gaming machine operators entitled to a deduction under subsection 51(1) of the Income Tax Assessment Act 1936 for accumulated jackpot amounts displayed on gaming machines prior to a player winning the jackpot?

Income tax: self assessment: can a person obtain a private ruling under Part IVAA of the Taxation Administration Act 1953 (TAA), on the question of whether that person is carrying on a business?

Income tax: where a wholesaler's account for trading stock provides a retailer with a prompt payment discount which can be accumulated in an account, applied to the acquisition of new shares or transferred to an affiliated person or persons or company, can the retailer claim a deduction for the full purchase price and is the discount assessable?

Income tax: in what circumstances can an employer who self-insures for workers' compensation obtain a deduction for provisions under subsection 51(1) of the Income Tax Assessment Act 1936 ?

Income tax: what is the purpose of sections 279E and 289A of the Income Tax Assessment Act 1936 ?

Income tax: deductibility of interest on moneys drawn down under line of credit facilities and redraw facilities

Income tax and fringe benefits tax: taxation consequences of certain motor vehicle lease novation arrangements

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