ITAA 1936 s 51(1)

Income tax: deductions for interest following the Steele and Brown decisions

Income tax: deductibility of commercial website expenditure

Income tax: deductibility of payments incurred on moneys raised through the issue of perpetual notes

Income tax: taxation implications of the Century Yuasa Batteries decision

Income tax: home loan unit trust arrangement

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

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

Income tax: lease surrender receipts and payments

Income tax: registered agricultural managed investment schemes

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: deductions for mining and petroleum exploration expenditure

Income tax: capital allowances: expenditure incurred by a service provider in collecting and processing multi-client seismic data

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: Application of the 'Rule of 78' or other methods in calculating deductions for interest paid on fixed term loans or hire purchase agreements.

Fringe benefits tax: meals, or meals and temporary accommodation, provided to stockworkers working away from their usual quarters

Income tax: interest deductions under subsection 51(1) - application of the use test following FC of T v. Roberts and Smith

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) - implications of the High Court decision in Coles Myer Finance