ITAA 1997 s 6-5

Income tax and fringe benefits tax: can a non-resident entity be: (a) required to withhold amounts from salary and wages paid to an Australian resident employee for work performed overseas under section 12-35 of Schedule 1 to the Taxation Administration Act 1953? (b) subject to obligations under the Fringe Benefits Tax Assessment Act 1986 in relation to benefits provided to an Australian resident employee in relation to work performed overseas?

Income tax: is a redemption payment received by a worker under the Return to Work Act 2014 (SA) assessable income of the worker?

Compendium

Income tax: employee share schemes - when a dividend equivalent payment is assessable to an employee as remuneration

Compendium

Income tax: payments received under the National Redress Scheme for Institutional Child Sexual Abuse Act 2018

Income tax: use of an individual's fame by related entities

Compendium

Income tax: capital gains: is the main residence exemption relevant when the proceeds of sale of a dwelling are treated as income under ordinary concepts?

Income tax: insurance: does a life insurance policy exist for taxation purposes where the policy holder is entitled to direct the investment activities of the assets underlying the investment?

Income tax: company A, in the course of carrying on its investment and sharetrading business, issues to its shareholders, at non-refundable premiums, warrants on shares held in another company which grant to the warrantholders the right to purchase the underlying shares at a fixed price within a certain period of time. The nature of the warrants is similar to that of call options. Do the premiums form part of Company A's assessable income under subsection 6-5 of the Income Tax Assessment Act 1997, and are they derived in the years in which the warrants are issued?

Income tax: is the value of the shares received as consideration for providing services for research and development activities assessable income in the hands of an independent contractor?

Income tax: is a premium payable on a trauma insurance policy by a self employed person or an employee an allowable deduction to the self employed person or employee?

Income tax: where a wholesaler's account for trading stock provides a retailer with a prompt payment discount which can be accumulated in an account, applied to the acquisition of new shares or transferred to an affiliated person or persons or company:[bull ] can the retailer claim a deduction for the full purchase price; [bull ] and is the discount assessable?

Income tax: when should a Diesel Fuel Rebate paid under the Australian Government Diesel Fuel Rebate Scheme be included in the assessable income of a recipient?

Income tax and fringe benefits tax: taxation consequences of certain motor vehicle lease novation arrangements

Income tax capital gains: treatment of forfeited deposits

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

Income tax: assessability of amounts from the sale of wheat and grain to AWB (International) Limited or AWB (Australia) Limited

Income tax: fringe benefits tax and superannuation guarantee: salary sacrifice arrangements