ITAA 1997 s 70

Income tax: is a taxpayer entitled to an income tax deduction for purported partnership losses claimed to have been incurred as a result of entering a prepaid service warrant arrangement as described in Taxpayer Alert 2002/5?

Compendium

Income tax: carrying on business as a professional artist

Income tax: tax consequences for a company of issuing shares for assets or for services

Income tax: trading stock - treatment of discounts, rebates and other trade incentives offered by sellers to buyers

Income tax: sale of wool

Income tax: AusBulk Ltd - 0:90:10 Extended Wheat Pool

Income tax: AusBulk Ltd - 0:90:10 Extended Barley Pool

Income Tax: AusBulk Ltd - 0:100 Grain Pool

Income tax: ABB Grain Limited - 0:100 grain pool

Income tax: ABB Grain Limited - 0:90:10 extended barley pool

Income tax: ABB Grain Limited - 0:90:10 extended wheat pool

Income tax: tax treatment of payments received from the sale of produced seed into a seed pool under an agreement with Seed Technology & Marketing Pty Limited

Re-characterising capital losses as revenue losses

Contrived property development arrangements between related parties that defer recognition of income and exploit tax losses

Income tax: RFM Almond Fund 2006 - Late Growers Post 1 July 2006

Trading stock - external costs

Income Tax: business of subdivision - time when land becomes trading stock

Income tax treatment of securitisation of leases

Shares acquired and disposed of in an options trading business: trading stock