TAA 1953 s IVAAA

Income tax: implications of the Edwards case for the deductibility of expenditure on conventional clothing by employees

Income tax: implications of the decision in Coles Myer Finance Ltd v. FC of T for the timing of deductions for prepaid expenses

Income tax: subsection 51(1) - meaning of incurred - implications of the High Court decision in Coles Myer Finance

Income tax: zone rebate for residents of isolated areas

Income tax: capital gains tax consequences of a contract for the sale of land falling through

Income tax: tax shortfall penalties: calculation of a tax shortfall and allocation of additional tax

Income tax: capital gains tax implications of varying rights attaching to shares

Income tax: non-accrual loans

Income tax: tax shortfall penalties: guidelines for the exercise of the Commissioner's discretion to remit penalty otherwise attracted

Income tax: whether business is carried on in partnership (including 'husband and wife' partnerships)

Income tax: deductibility of advertising that opposes the passing of legislation

Income tax: deductibility of fringe benefits tax

Income tax: deductions for interest under section 8-1 of the Income Tax Assessment Act 1997 following FC of T v. Roberts; FC of T v. Smith

Income tax: public funds

Income tax and capital gains: application of subsections 160M(6) and 160M(7) to restrictive covenants and trade ties

Income tax: development allowance: investment allowance: meaning of 'rights to use'

Income tax: subsection 51(1) - relevance of subjective purpose, motive or intention in determining the deductibility of losses and outgoings

Income tax: employees carrying out itinerant work - deductions, allowances and reimbursements for transport expenses

Income tax: capital gains: treatment of compensation receipts

Income tax: characterisation of expenditure incurred in establishing and extending a mine