ITAA 1997 s 8-1

Income tax: does a failure to plant trees intended to be established under a forestry scheme affect the timing of deductions for expenditure on seasonally dependent agronomic activities where section 8-1(1)(b) of the Income Tax Assessment Act 1997 and section 82KZMG of the Income Tax Assessment Act 1936 have previously been ruled to be satisfied?

Income tax: does failure to plant all the trees intended to be established under a forestry managed investment scheme covered by Division 394 of the Income Tax Assessment Act 1997 mean that no deduction is allowable under Division 394 in respect of a participant's initial contribution to the scheme?

Income tax: to obtain a deduction under section 25-90 of the Income Tax Assessment Act 1997 for a cost in relation to a debt interest does the taxpayer have to actually derive a dividend to which section 23AJ of the Income Tax Assessment Act 1936 applies in the same income year as that in which the cost is incurred?

Income tax: when is the shortfall interest charge incurred for the purposes of paragraph 25-5(1)(c) of the Income Tax Assessment Act 1997?

Income tax: does a taxpayer's purpose of 'paying their home loan off sooner' mean that Part IVA of the Income Tax Assessment Act 1936 cannot apply to an 'investment loan interest payment arrangement' of the type described in this Taxation Determination?

Income tax: will interest on a full recourse loan be denied deductibility as a consequence of Division 247 of the Income Tax Assessment Act 1997 where that loan is used to prepay interest on another loan which is a capital protected borrowing?

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: consolidation: if the conditions in subitem 50(5) of Part 4 of Schedule 3 to the Tax Laws Amendment (2012 Measures No.2) Act 2012 are satisfied and the original 2002 law applies to an assessment, will a subsequent request by the head company to amend that assessment result in the pre rules applying, by virtue of subitem 50(6), to the entire assessment or only to the subsequent amendment request?

Income tax: is an amount that is a cost in relation to a debt interest covered by paragraph 820-40(1)(a) of the Income Tax Assessment Act 1997 (ITAA 1997) deductible under section 25-90 of the ITAA 1997 (or, alternatively, under subsection 230-15(3) of the ITAA 1997) where that amount is incurred in earning income that meets the requirements of both section 23AH of the Income Tax Assessment Act 1936 and section 768-5 of the ITAA 1997?

Income tax: where a horticulture business buys plants from a nursery and has the nursery maintain them prior to delivery, are the costs of maintenance deductible under section 8-1 of the Income Tax Assessment Act 1997?

Income tax: where a horticulture business buys plants from a nursery and has the nursery maintain them prior to delivery, can the costs of buying and maintaining the plants be deductible under Division 10F of Part III of the Income Tax Assessment Act 1936?

Income tax: what is the purpose of sections 279E and 289A of the Income Tax Assessment Act 1936 ?

Income tax and fringe benefits tax: costs incurred in preparing and administering employment agreements

Income tax: deductibility of interest on moneys drawn down under line of credit facilities and redraw facilities

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

Income tax: deductions for interest following the Steele and Brown decisions

Income tax: deductibility of commercial website expenditure

Income tax: deductibility of payments incurred on moneys raised through the issue of perpetual notes

Income tax: taxation implications of the Century Yuasa Batteries decision

Income tax: licence arrangements for intellectual property - Division 40 tax avoidance schemes