Other

Deduction: tax indemnity payment

Income Tax: deductibility of hydraulic fracture stimulation

Income tax: deductibility of repeat hydraulic fracture stimulation resulting in increased gas flow or access to other formations

Deductions: wine equalisation tax

Share option trading

Deductibility of an amount paid on the cash settlement of an exercised option

Deductibility of premiums payable on the acquisition of options

Assessability of premiums receivable on the sale of options

Exchange Traded Options: deductibility of premiums payable

Section 82KK: anti-avoidance - supply of goods or provision of services by an associate

Practical approaches to low-cost business expenses

Income tax: are joining fees or annual fees paid for a 'consumer loyalty program' an allowable deduction?

Income tax: is the cost of life membership paid to a work-related or business association an allowable deduction and, if it is, is it allowable in full in the year it is paid?

Income tax: what amount of deduction is available under section 40-25 of the Income Tax Assessment Act 1997 for the decline in value of copyright in patient records in respect of arrangements similar to those described in Taxpayer Alert 2004/5?

Income tax: must an outgoing incurred by a supplier in deriving income from a taxable supply be apportioned when calculating the deduction allowable for the outgoing under section 8-1 of the Income Tax Assessment Act 1997, because some amount of the income relates to GST payable on a taxable supply, and is non-assessable non-exempt income?

Income tax: does a failure to plant trees intended to be established under a forestry scheme affect the timing of deductions for expenditure on seasonally dependent agronomic activities where paragraph 8-1(1)(b) of the Income Tax Assessment Act 1997 and section 82KZMG of the Income Tax Assessment Act 1936 have previously been ruled to be satisfied?

Income tax: does failure to plant all the trees intended to be established under a forestry managed investment scheme covered by Division 394 of the Income Tax Assessment Act 1997 mean that no deduction is allowable under Division 394 of that Act in respect of a participant's initial contribution to the scheme?

Income tax: is an outgoing incurred by a business taxpayer for a gift provided to a former or current client deductible under section 8-1 of the Income Tax Assessment Act 1997 ?

Income tax: is an employer entitled to a deduction under section 8-1 of the Income Tax Assessment Act 1997 for the annual fee incurred on an airport lounge membership for use by its employees?

Income Tax: are membership subscriptions to political parties deductible under paragraph 78(1)(aaa)?