Income tax: the operation of subsection 230-55(4) in determining what is an 'arrangement' for the purposes of the taxation of financial arrangements under Division 230 of the Income Tax Assessment Act 1997

who import goods or services to register, report and pay GST in Australia. Securely access through AusID. Log in with AusID Access ... class of entities in relation to a particular scheme or a class of schemes. You can rely on this publication (excluding appendixes

Income tax: deductions for mining and petroleum exploration expenditure

who import goods or services to register, report and pay GST in Australia. Securely access through AusID. Log in with AusID Access ... class of entities in relation to a particular scheme or a class of schemes. You can rely on this publication (excluding appendixes

Income tax: deductibility of expenditure on a commercial website

who import goods or services to register, report and pay GST in Australia. Securely access through AusID. Log in with AusID Access ... class of entities in relation to a particular scheme or a class of schemes. You can rely on this publication (excluding appendixes

Income tax: the 'in Australia' requirement for certain deductible gift recipients and income tax exempt entities

who import goods or services to register, report and pay GST in Australia. Securely access through AusID. Log in with AusID Access ... class of entities in relation to a particular scheme or a class of schemes. You can rely on this publication (excluding appendixes

Income tax: international transfer pricing: application of Division 13 of Part III and double taxation agreements - charging for services and expense allocation

who import goods or services to register, report and pay GST in Australia. Securely access through AusID. Log in with AusID Access ... scheme, the appropriate indicator or key to use to apportion the chargeable amount would seem to be the proportion of employees eligible

Goods and services tax: tax invoices

Goods and Services Tax Transition) Act 1999 [73] (GST Transition Act); • the GST on the taxable supply is payable by you because ... that is solely a supply of real property under the margin scheme [78] or solely a gambling supply. [79] This is because

ATO compliance approach to transfer pricing issues related to centralised operating models

check your eligibility) - minimising your compliance costs and providing practical certainty for your arrangement, and (b) you will be eligible to access ... Position you may be eligible to request an independent review. Further information about independent review, including eligibility criteria can be found

ATO's Advance Pricing Arrangement Program

who import goods or services to register, report and pay GST in Australia. Securely access through AusID. Log in with AusID Access ... APA. Eligibility for the simplified APA product 30. Any Australian taxpayer undertaking international related party dealings is eligible to apply for admission

Petroleum resource rent tax: excluded expenditure under paragraphs 44(j) and 44(k) of the Petroleum Resource Rent Tax Assessment Act 1987 - administrative, accounting, wages, salary, other work costs, and overhead expenditure; land or buildings for use in accounting or administration not adjacent to the operations site

eligible real expenditure? If relocation costs do give rise to eligible real expenditure, against which petroleum project are they eligible real expenditure ... that are related other than indirectly to eligible real expenditure may also be eligible real expenditure incurred in carrying on or providing

Fuel Sales Grants Scheme: fuel retailer

who import goods or services to register, report and pay GST in Australia. Securely access through AusID. Log in with AusID Access ... Interpretative Decision ATO ID 2005/261 (Withdrawn) Excise Fuel Sales Grants Scheme: fuel retailer FOI status: may be released This ATO