Income averaging

Primary Production Averaging: partner in a partnership

Income tax: is an exceptional circumstances relief payment paid to a farmer under the Farm Household Support Act 1992 'assessable primary production income' under subsection 392-80(2) of the Income Tax Assessment Act 1997?

Income tax: can a 'first year of income' for purposes of averaging provisions for artists etc contained in Division 16A be an earlier year than the year a former resident returns to Australia?

Income tax: is a computer programmer a writer for the purposes of Division 16A of the Income Tax Assessment Act 1936 ?