ITAA 1997 s 35-10(2)

Compendium

Income tax: is any part of an amount, which is otherwise deductible as a transport expense for travel between workplaces (one of which is a business), attributable to the relevant business activity under subsection 35-10(2) of the Income Tax Assessment Act 1997?

Income tax: does ordinary income derived by an individual from allowing wind farming infrastructure to be constructed, operated and accessed on freehold land that they own and use in carrying on a primary production business constitute 'assessable primary production income' of that individual for the purposes of Division 392 of the Income Tax Assessment Act 1997?

Fringe benefits tax: when an employer reimburses an amount of expenditure incurred by an employee to a third party, under a salary sacrifice (or similar) arrangement with that employee where that expenditure is notionally subject to Division 35 of the Income Tax Assessment Act 1997 , is the amount included under subsection 35-10(2E) increased when applying the 'otherwise deductible rule' in section 24 of the Fringe Benefits Tax Assessment Act 1986 ?

Income tax: Non-commercial losses - application of subsections 35-10(2) and 35-10(4) of the Income Tax Assessment Act 1997 to business activities carried on in partnership.

Fringe benefits tax: otherwise deductible rules and Division 35 of the Income Tax Assessment Act 1997

Income tax: Scheme A private practice arrangements of specialist medical officers employed by the ACT Government as represented by ACT Health

Income tax: 100% payment private practice arrangements of full-time medical practitioners of a Victorian Health Service

Income tax: private practice arrangements for salaried medical officers in South Australian public hospitals

Income tax: Category B 100% assignment model private practice arrangement for salaried specialists employed by the Northern Territory in Northern Territory Public Hospitals

Income tax: 100% donation private practice arrangements of full-time dentists, dental specialists and dental prosthetists of Dental Health Services Victoria participating in Commonwealth Medicare Chronic Disease Dental Scheme

Income tax: private practice arrangement for Medical Practitioners of the Intensive Care Unit of the Royal Melbourne Hospital

Income tax: private practice arrangement for Clinicians of Queensland Health

Income tax: is any part of an amount, which is otherwise deductible as a transport expense for travel between workplaces (one of which is a business), attributable to the relevant business activity under subsection 35-10(2) of the Income Tax Assessment Act 1997 ?

Income tax: does ordinary income derived by an individual from allowing wind farming infrastructure to be constructed, operated and accessed on freehold land that they own and use in carrying on a primary production business constitute 'assessable primary production income' of that individual for the purposes of Division 392 of the Income Tax Assessment Act 1997?

Fringe benefits tax: when an employer reimburses an amount of expenditure incurred by an employee to a third party, under a salary sacrifice (or similar) arrangement with that employee, where that expenditure is notionally subject to Division 35 of the Income Tax Assessment Act 1997 (ITAA 1997), is the amount included under paragraph (a) of the 'income requirement' in subsection 35-10(2E) increased when applying the 'otherwise deductible rule' in section 24 of the Fringe Benefits Tax Assessment Act 1986 (FBTAA)?

Income tax: Non-commercial losses - application of subsections 35-10(2) and 35-10(4) to business activities carried on in partnership

Fringe benefits tax: otherwise deductible rules and Division 35 of the Income Tax Assessment Act 1997

Pre 2000/2001 carried forward business losses and Division 35

Commissioner's discretion in section 35-55 of the ITAA 1997 - no objective expectation