ITAA 1997 s 8-1(1)

Goods and services tax: when do you acquire anything or import goods solely or partly for a creditable purpose?

Income tax: Is a taxpayer entitled to an income tax deduction for any part of the marketing fee paid in respect of the internet marketing expenses scheme described in Taxpayer Alert 2002/1?

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?

Income tax: must an outgoing incurred by a supplier in deriving income from a taxable supply be apportioned when calculating the deduction allowable for the outgoing under section 8-1 of the Income Tax Assessment Act 1997, because some amount of the income relates to GST payable on a taxable supply, and is non-assessable non-exempt income?

Public rulings

Private rulings

Private rulings

Income tax: Level 1 private practice arrangements of senior medical practitioners employed by a NSW Public Health Organisation

Income tax: Subscriptions paid by POVB members to the Prison Officers' Legal Fund

Fringe benefits tax and income tax: payments by employer members of Construction Income Protection Ltd for worker income protection and portable sick leave insurance policies

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

Fringe Benefits Tax and Income Tax: Payments by employers to the Building Employees Welfare Trust (BEWT)

Fringe benefits tax and income tax: payments by employer members of IPT Co Ltd for income protection and trauma insurance policies

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

Income tax: standard private practice arrangements of salaried medical officers of a South Australian health agency

Income tax: research and development: membership funding for the ACA Low Emissions Technologies Program

Income tax: research and development tax concession: membership funding for the ACA Low Emissions Technologies Program

Fringe benefits tax and income tax: employer contributions to the WA Construction Industry Redundancy (No. 2) Fund

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

Fringe benefits tax and income tax: employer contributions to the ReddiFund