Deductibility of promoter's fees

Article Abstract:

The details of two court cases that interpreted taxpayers' deductions on expenses under Section 25-5 of the Income Tax Assessment Act 1997 are examined.

author: Richards, Robert
Expense deductions

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Employee share schemes

Article Abstract:

The interpretation of division 13A of the Australian Income Tax Assessment Act 1936, which relates to employee share schemes, is presented.

author: Richards, Robert
Pension, health, and welfare funds, Pension Funds, Stock Ownership Plans, Employee-Owned Corps, Analysis, Tax policy, Employee stock ownership plans

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Where do taxpayers get off?

Article Abstract:

T he regulations regarding taxpayers and the loopholes in redundancy tax payments in Australia are discussed.

author: Richards, Robert
Legal issues & crime, Government regulation (cont), Government regulation, Legal/Government Regulation, Laws, regulations and rules, Tax returns, Taxpayer compliance

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subjects list: Interpretation and construction, Australia, Taxation, Tax law
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