ITAA 1936 s 63

Goods and services tax: non-monetary consideration

Income tax: is a beneficiary of a trust entitled to a deduction under section 25-35 of the Income Tax Assessment Act 1997 for the amount of an unpaid present entitlement to trust income that the beneficiary has purported to write off as a bad debt?

Income tax: if an employee is paid by a cheque which is later dishonoured, is he or she entitled to a deduction for a bad debt under section 63 of the Income Tax Assessment Act 1936 ?

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

Income tax: CGT small business concessions: unpaid present entitlements and the maximum net asset value test

Income tax: Investment in the Wattle Group

Income tax: is a beneficiary of a trust entitled to a deduction under section 25-35 of the Income Tax Assessment Act 1997 for the amount of an unpaid present entitlement to trust income that the beneficiary has purported to write off as a bad debt?

Income tax: if an employee is paid by a dishonoured cheque, can he or she claim a deduction for a bad debt under section 63 of the Income Tax Assessment Act 1936?

Income tax: CGT small business concessions: unpaid present entitlements and the maximum net asset value test

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?