TAA 1953 s IVAAA

Income tax: is the installation cost of an in-ground swimming pool an allowable deduction to a primary producer if the water is used on occasions for fire fighting purposes?

Income tax: when is income derived by a resident deceased estate taxed at resident individual rates if no beneficiary is presently entitled?

Income tax: can the making of a gift under the Taxation Incentives for the Arts Scheme create or increase a carry-forward loss?

Income tax: when can a taxpayer elect to use replacement value for valuation of trading stock under section 70-45 of the Income Tax Assessment Act 1997 ?

Income tax: if an employee is paid by a cheque which is later dishonoured, is he or she entitled to a deduction for a bad debt under section 63 of the Income Tax Assessment Act 1936 ?

Income tax: capital gains: do the costs of obtaining a loan form part of the cost base of an asset acquired with the loan monies?

Income tax: is a bankrupt allowed a deduction for losses incurred before bankruptcy, or for later voluntary payments made towards a released debt under sections 79E, 79F, 80, 80AAA and/or 80AA of the Income Tax Assessment Act 1936?

Income tax: is a 'prescribed person' liable for half the medicare levy if that person maintains a spouse who is not a 'prescribed person'?

Income tax: are taxpayers entitled to a deduction for the cost of renewing a driver's licence?

Income tax: is expenditure on dinner suits and other similar clothing worn by members of an orchestra deductible?

Income tax: is a taxpayer who is required, as a condition of employment, to be within a specified weight to height ratio entitled to a deduction for a weight reduction program?

Income tax: is a police officer, who is required to maintain an adequate level of physical fitness in order to undertake police duties, entitled to claim a deduction for fitness related expenditure?

Income tax: is the cost incurred in maintaining a 'silent' telephone number an allowable deduction?

Income tax: can section 82KZM of the Income Tax Assessment Act 1936 apply to a prepayment for a service to be provided over a 12 month period?

Income tax: over what period are two or more prepayments under the same agreement apportioned in terms of section 82KZM of the Income Tax Assessment Act 1936 ?

Income tax: does an annual payment under an agreement that is high in relation to subsequent payments under the same agreement have to be apportioned in terms of section 82KZM of the Income Tax Assessment Act 1936 ?

Income tax: are organisations which are established to promote tourism exempt from income tax under paragraph 23(h) of the Income Tax Assessment Act 1936 ?

Income tax: is it necessary to do a stocktake at the end of the year ?

Income tax: once commissioned plant has been handed over to its owner, is the expenditure incurred by a company in bringing the said plant into a fully operational state, deductible under section 8-1 of the Income Tax Assessment Act 1997 ?

Income tax: trading stock of gold miners: what is the application of section 70-50 of the Income Tax Assessment Act 1997 to the low grade ore stocks where the notional market selling value is below cost?