ITAA 1997 s 15-2

Income tax: are payments to a volunteer respite carer to cover expenses of providing respite care for a disabled person assessable income?

Fringe benefits tax: where an employer mistakenly pays to their employee an amount that the employee is not legally entitled to, but is obliged to repay, does the employer's subsequent waiver of that obligation constitute a 'debt waiver benefit' under section 14 of the Fringe Benefits Tax Assessment Act 1986?

Income tax: can Part IVA of the Income Tax Assessment Act 1936 apply to an employee savings plan as described in Taxpayer Alert TA 2008/13?

Compendium

Income tax: sportspeople - receipts and other benefits obtained from involvement in sport

Income tax and fringe benefits tax: flight rewards received under frequent flyer and other similar consumer loyalty programs

Income tax, Pay As You Go Withholding and fringe benefits tax: tax consequences on the issue, holding and redemption of bonus units as part of an employee benefits trust arrangement

Income tax: Science Prizes: - The Prime Minister's Prize for Science, - The Prime Minister's Prize for the Commercial Application of Science, - The Malcolm McIntosh Prize for Physical Scientist of the Year, - The Frank Fenner Prize for Life Scientist of the Year, - The Prime Minister's Prize for Excellence in Science Teaching in Primary Schools, - The Prime Minister's Prize for Excellence in Science Teaching in Secondary Schools.

Income tax: assessable income: umpires and referees: Warwick Leisure Centre receipts

Income tax: assessable income: Rugby League Officials: Western Australia Rugby League Referees Association

Income tax: Department of Education, Science and Training: Australian Vocational Student Prize

Income tax: Education and Training Grant payments provided by the Australian Cricketers Association

Income tax: assessable income: football umpires: Gippsland Umpires Association Incorporated receipts

Income tax: assessable income: football umpires, umpire coaches and umpire trainers: receipts from the Sale Umpires Association Incorporated

Income tax: Qantas Deferred Share Plan - Non-Executive Director Share Plan

Income tax: Qantas Deferred Share Plan - 2006 Performance Rights Plan

Income tax: Qantas Deferred Share Plan - 2006 Performance Share Plan

Income tax: Qantas Deferred Share Plan - 2006 Retention Plan

Income tax: Services for Australian Rural and Remote Allied Health: postgraduate scholarships and assistance payments

Income tax: tax treatment of Commercial Horse Assistance Payments to primary carers of commercial horses affected by the equine influenza quarantine