ITAA 1997 s 995-1

Income tax: which accounting principles must a financial report be prepared in accordance with in order to satisfy paragraphs 230-150(1)(a), 230-210(2)(a), 230-255(2)(a), 230-315(2)(a) and 230-395(2)(a) of the Income Tax Assessment Act 1997 ?

Compendium

Compendium

Income tax: is the cost of travelling to have a tax return prepared by a 'recognised tax adviser' deductible under section 25-5 of the Income Tax Assessment Act 1997 (ITAA 1997)?

Income tax: are non-resident students who are in Australia on short-term vocational experience entitled to a tax-free threshold?

Income tax: is a taxpayer who carries on business as a livesheep exporter carrying on a business of primary production?

Income tax: when does providing an item of property constitute the provision of entertainment within the meaning of subsection 32-10(1) of the Income Tax Assessment Act 1997?

Income tax: sportspeople - receipts and other benefits obtained from involvement in sport

Income tax: Division 35 - non-commercial business losses

Income tax: the taxation consequences for taxpayers issuing certain stapled securities

Income tax: Pay As You Go (PAYG) Withholding from salary, wages, commissions, bonuses or allowances paid to office holders

Income tax: Permanent establishment - What is 'a place at or through which [a] person carries on any business' in the definition of permanent establishment in subsection 6(1) of the Income Tax Assessment Act 1936?

Income tax: withholding from payments where recipient does not quote ABN

Income tax: Pay As You Go (PAYG) Withholding - Payments made by trustees under the Bankruptcy Act 1966 to former employees

Income tax: indemnification of royalty withholding tax

Income tax: branch funding for multinational banks

Income tax: listed investment companies

Income tax: withholding on payments to foreign residents for works and related activities

Income tax: sale and leasebacks

Income tax: withholding tax and related implications for a non-resident head lessor or hire-purchase provider of substantial equipment where the equipment is obtained by another non-resident entity that subleases, subprovides or leases it for use in Australia