ITAA 1936 s 82KZM

Income tax: over what period are two or more prepayments apportioned in terms of section 82KZM of the Income Tax Assessment Act 1936?

Income tax: does section 82KZM of the Income Tax Assessment Act 1936 apply to a prepayment for a service to be provided over a 12 month period?

Income tax: does an annual payment under an agreement that is high in relation to subsequent annual payments under the same agreement have to be apportioned in terms of section 82KZM of the Income Tax Assessment Act 1936?

Income tax: does section 82KZM apply to a prepayment equal to 12 months lease instalments where the payment does not reduce subsequent lease instalments?

Fringe benefits tax: does a prepayment to which section 82KZM of the Income Tax Assessment Act 1936 applies qualify as a 'once-only deduction' under subsection 136(1) of the Fringe Benefits Tax Assessment Act 1986?

Income tax: Simplified Tax System: eligibility - grouping rules (*STS affiliate, control of non fixed trusts)

Income tax: Simplified Tax System eligibility - STS average turnover

Income tax: employee remuneration trusts

Income tax: advance payments made under swap agreements

Income tax: advance payments made under swap agreements

Self Education Expense - cost of extended warranty on computer

Timing of deduction for prepaid interest