ITAA 1997 s 20-A

SA Lifetime Support Scheme - under the self-directed support program of services for assessed treatment and care needs

Income tax: Consolidation: Single entity rule and assessable recoupment

Election funding received by political parties from the Australian Electoral Commission

Assessable recoupment: recoupment - grant of the right to create renewable energy certificates - solar system on a rental property

Income tax: Where a fringe benefits tax liability is deductible to a taxpayer under section 8-1 of the Income Tax Assessment Act 1997, is a later refund or reduction of that liability, as a result of an amended fringe benefits assessment, an assessable recoupment for the purposes of subsection 20-20(3) that must be included in the taxpayer's assessable income under subsection 20-35(1)?

Income tax: government payments to industry to assist entities (including individuals) to continue, commence or cease business

Income tax: is an employee entitled to a deduction for depreciation in relation to an item of plant used for income producing activities when he or she is subsequently reimbursed for the cost of the item?

Deductions : deductibility of land tax paid on property no longer producing income

Assessability of partially remitted General Interest Charge received on amended assessment

Insurance proceeds where a depreciating asset is lost or destroyed

Assessability of compensation for damage to a depreciable asset

Assessable recoupment on sale of a depreciating asset

Assessability of recoupment of legal costs

Assessable recoupment: depreciating assets - compensation for estimated loss in value

Assessable income: recoupments - insurance proceeds for destruction of capital works