TAA 1953 s IVAAA

Income tax: capital gains: is a capital gain or capital loss made from an antique car, a veteran car or a vintage car disregarded?

Income tax: capital gains: is an entity (other than a Commonwealth, State or Territory authority) which is given authority to acquire a CGT asset under a Commonwealth, State or Territory Act an 'Australian government agency' for the purposes of Subdivision 124-B of the Income Tax Assessment Act 1997 ?

Income tax: capital gains: for the purposes of Subdivision 124-B of the Income Tax Assessment Act 1997 , can you purchase a replacement CGT asset before an Australian government agency has given you a formal notice of intention to compulsorily acquire a CGT asset?

Income tax: capital gains: is roll-over available under Subdivision 124-B of the Income tax Assessment Act 1997 for the loss or destruction of a CGT asset if the asset is damaged?

Income tax: capital gains: what does the word 'incur' in subsection 124-75(2) of the Income Tax Assessment Act 1997 mean?

Income tax: capital gains: what are 'special circumstances' for the purposes of subsection 124-75(3) of the Income Tax Assessment Act 1997 ?

Income tax: capital gains: are the two requirements in subsection 124-75(4) of the Income Tax Assessment Act 1997 for a CGT asset acquired to replace an original asset alternative and mutually exclusive requirements?

Income tax: capital gains: what is the scope of the words 'use the other asset ... for the same purpose ... or for a similar purpose' in subsection 124-75(4) of the Income Tax Assessment Act 1997 in relation to a replacement asset?

Income tax: capital gains: if a CGT asset is owned by partners in partnership, how do the replacement asset tests in Subdivision 124-B of the Income Tax Assessment Act 1997 apply?

Income tax: capital gains: what constitutes 'a reasonable time' for the purposes of subsection 124-75(4) of the Income Tax Assessment Act 1997 ?

Income tax: capital gains: in what circumstances is it reasonable to treat one CGT asset as 'substantially the same' as another CGT asset for the purposes of paragraphs 124-85(3)(b) and 124-95(6)(b) of the Income Tax Assessment Act 1997 ?

Income tax : will the Commissioner exercise his discretion under subsection 27H (3 ) of the Income Tax Assessment Act 1936 (ITAA 1936 ) to determine a deductible amount (representing the undeducted purchase price ) for old age , widows , widowers and orphans pensions paid under the Netherlands Social Insurance system ?

Income tax : Are payments made to an individual under the age of 18 (eighteen ) who has not provided the paying entity with a Tax File Number (TFN ) Declaration subject to Pay As You Go withholding ?

Income tax : Are payments made to an individual under the age of 18 (eighteen ) who has not quoted an Australian Business Number (ABN ) subject to Pay As You Go withholding ?

Income tax : Are payments made by members of a body corporate in respect of that membership subject to Pay As You Go withholding ?

Income tax: capital gains: does the requirement to disregard capital losses in Step 2 of the method statement in paragraph 47(1A)(b) of the Income Tax Assessment Act 1936 affect the application of the Archer Brothers principle(?

Income tax : capital gains : scrip for scrip roll -over : can a company (or a wholly -owned group of companies ) 'become' the owner of 80 % or more of the voting shares in another company (an original entity ), in terms of paragraph 124 -780 (2 )(a ) of the Income Tax Assessment Act 1997 , as a result of an arrangement even if the company (or group ) owned some of those shares before the arrangement ?

Income tax: capital gains: scrip for scrip roll-over: can a company 'increase' the percentage of voting shares that it owns in another company (an original entity), in terms of subparagraph 124-780(2)(a)(ii) of the Income Tax Assessment Act 1997, as a result of an arrangement if it owned no shares in that company before the arrangement?

Income tax: capital gains: can CGT event G3 in section 104-145 of the Income Tax Assessment Act 1997 happen - enabling a shareholder to crystallise a capital loss on their shares in a company - if a liquidator declares that they expect to make a distribution during the winding up of the company?

Income tax : Can a taxpayer that uses 13 four weekly accounting periods or 12 accounting periods , some of four weeks and others of five weeks , calculate their PAYG instalment amount for an instalment quarter having regard to their normal accounting periods ?