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21,941 results
Income tax: does the definition of 'the Netherlands' in the Australia-Netherlands Double Tax Agreement ('the DTA') include Aruba and the Netherlands Antilles?
Income tax: does the definition of 'United Kingdom' in the Australia-United Kingdom Double Tax Agreement ('the DTA') include British possessions?
Withdrawal - Do travel and accommodation expenses incurred by a resident company so as to enable the transfer of know-how from a non-resident company to the resident Australian company constitute a royalty as defined in subsection 6(1) of the Income Tax Assessment Act 1936?
Income tax: what is the scope of the exemption from income tax provided by subparagraph 23(g)(v) of the Income Tax Assessment Act 1936?
Income tax: does the definition of 'France' in the Protocol to the Australia-France Double Tax Agreement include the French Territories?
Income tax: does the definition of 'United States' in the Australia-United States Double Tax Convention include United States possessions?
Income tax: are amounts set aside by registered clubs to pay 'linked poker machine' jackpots:(a) assessable income of the club ? (b) deductible to the club ? Note : This Draft Determination (TD) only relates to clubs that are not exempt from income tax.
Withdrawal - Are amounts set aside by registered clubs to pay 'linked poker machine' jackpots: (a) assessable income of the club; (b) deductible to the club?
Income tax: does Division 3B of Part III of the Income Tax Assessment Act 1936 (Division 3B) apply to ordinary shares denominated in foreign currency?
Fringe benefits tax: what type of evidence will the Commissioner accept for the purposes of section 9 of the Fringe Benefits Tax Assessment Act 1986 in cases where the employer did not keep the opening and closing odometer readings for the statutory formula method of calculating car fringe benefits ?
Income tax: are distributions made in the course of an informal winding up of a company assessable when the company is not dissolved within a reasonable time ?
Income tax: does the Administrative Appeals Tribunal (Tribunal) have the power to stay recovery proceedings for amounts owing on an assessment whilst that assessment is subject to review by the Tribunal?
Income tax: do forward foreign currency exchange contracts constitute trading stock as defined in subsection 6(1) of the Income Tax Assessment Act 1936?
Withdrawal - Income tax: do forward foreign currency exchange contracts constitute trading stock as defined in subsection 6(1) of the Income Tax Assessment Act 1936?
Income tax: are 'Factor (f)' payments received by pharmaceutical companies assessable on a 'receipts' or an 'accruals' basis?
Income tax: Foreign Income: is a lump sum payment received by a CFC (Controlled Foreign Company) as consideration for the assignment of an interest stream attributable under section 456 of the Income Tax Assessment Act 1936?
Income tax: is a police officer, who is required to maintain an adequate level of physical fitness in order to undertake police duties, entitled to claim a deduction for fitness related expenditure?
Income tax: where a taxpayer acquires standing or growing crops and the crops remain unharvested at the end of the year, should they be accounted for as trading stock on hand?
Withdrawal - Where a taxpayer acquires standing or growing crops and the crops remain unharvested at the end of the year, should they be accounted for as trading stock on hand?
Income tax: can a taxpayer claim as a deduction the amount paid to purchase standing or growing crops?