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21,941 results
Income tax: application of Division 13 of Part III (international profit shifting) - basic concepts underlying the operation of Division 13 for permanent establishments and circumstances in which subsection 136AE(4) will be applied
Income tax: valuing shares acquired as revenue assets
Income tax and fringe benefits tax: entertainment by way of food and drink
Income tax: 'periodic interest' in Division 16E of the Income Tax Assessment Act 1936
Income tax: property development: valuing land held as trading stock at cost price
Notice of Withdrawal - Income tax: property development: valuing land held as trading stock at cost price
Income tax: employees carrying out itinerant work - allowances, reimbursements and deductions for transport and travel expenses
Income tax: characterisation of expenditure incurred in establishing and extending a mine
Income tax: tax exemption available to non-profit bodies established for the encouragement or promotion of a game or sport
Income tax: capital gains: roll-over relief following reorganisation of the affairs of a unit trust or company - sections 160ZZPA, 160ZZPB, 160ZZPC and 160ZZPD
Income tax: hospitality industry employees - allowances, reimbursements and work-related deductions
Income tax: objections against income tax assessments
Income tax: record keeping - section 262A - general principles
Income tax: using arm's length transfer pricing methodologies in international dealings between associated enterprises
Income tax: international transfer pricing - practical issues associated with setting, reviewing and documenting transfer pricing - application of Division 13 of Part III (international profit shifting) and Australia's comprehensive double taxation agreements
Income tax: international transfer pricing - penalty tax guidelines
Income tax: sale of wool
Income tax: treatment of proceeds from the disposal, loss, destruction, termination of use or exploitation of mining or prospecting information
Income tax: take or pay contracts
Income tax: leasing - trade-ins and balloon payments