TAA 1953 s IVAAA

Income tax: lease surrender receipts and payments

Income tax: the taxation implications of 'partnership salary' agreements

Income tax: the meaning of particular terms in the Government Service Articles of Australia's tax treaties

Income tax: thin capitalisation - the arm's length debt test

Income tax: application of the Division 13 transfer pricing provisions to loan arrangements and credit balances

Income tax: notional averaging of net capital gains or of abnormal income to calculate the rate of tax payable on taxable income

Income tax and fringe benefits tax: the difference between an allowance and a reimbursement

Income tax: bad debts

Income tax: whether profits on isolated transactions are income

Income tax: whether losses on isolated transactions are deductible

Income tax: gold loans and forward sales agreements

Income tax: whether a non-resident convertible noteholder is a foreign controller for thin capitalisation purposes.

Income tax: Life Assurance Companies - Total Income

Income tax: whether a resident beneficiary of a non-resident trust estate is allowed a credit for Australian withholding tax

Income tax: assessability of income on an accruals basis: when professional fees are derived

Income tax: undeducted purchase price of pensions from the British National Insurance Scheme

Income tax: application of the Rule of 78 or other methods in calculating the interest component of instalments paid under a fixed term loan or extended credit transaction.

Income tax: computer spare parts

Income tax: timing of deductions for discounts on commercial bills with a term of less than 12 months

Income tax: valuation of trading stock subject to obsolescence or other special circumstances