Other

Undeducted Purchase Price (UK AFPS)

Superannuation, retirement & employment termination - Reduced Life Expectancy

Payments for surcharge liabilities

Division 31 - 'material benefit' for entering into a conservation covenant

Capital gains tax: trusts: calculation of beneficiary's net capital gain

Undeducted Purchase Price - Relevant Number

Deductions and expenses: sponsorship of motor cycle racing

Traditional Securities: deduction of loss on disposal or redemption

Deductibility of superannuation contributions made for directors of a passive investment company

Complying superannuation fund: deductibility of premiums on 'whole of life policy' - subsection 295-465(1) of the ITAA 1997

Self Managed Superannuation Funds: exchange traded options - tax treatment of premiums payable

Capital Gains Tax: beneficiary's share of trust net income includes trust capital gain - deduction for beneficiary's contribution to a complying superannuation fund

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

Luxury Escapes Business Traveller Program

Carly Car Subscription Agreement

eFleetPass Tolling - toll road gift cards

Income tax: to obtain a deduction under section 25-90 of the Income Tax Assessment Act 1997 for a cost in relation to a debt interest does the taxpayer have to actually derive a dividend to which section 23AJ of the Income Tax Assessment Act 1936 applies in the same income year as that in which the cost is incurred?

Income tax: consolidation: capital gains: does paragraph 40-880(5)(f) of the Income Tax Assessment Act 1997 prevent the deduction, under section 40-880 of that Act, of incidental costs described in subsection 110-35(2) of that Act that the head company of a consolidated group or MEC group incurs, in disposing of shares in a subsidiary member to a non-group entity, before the member leaves the group?

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?