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15,254 results
GST: interaction of the financial acquisitions threshold and Division 72
GST and cremated remains
Application of section 121 of the Income Tax Assessment Act 1936 to a company formed for purpose of providing a financial assurance to a government authority
Employee share options: assessability of an unrealised gain by an Australian resident taxpayer from share options granted to the taxpayer when they were working in the UK
Exempt Benefits: work related items - primarily for use in the employee's employment
Excise: Energy Grants (Cleaner Fuels) Scheme Act and fuel standards
Excise: Fuel Tax Act and fuel standards
Company Tax Losses: loss company during the test period was initially a 100% subsidiary of a listed public company, and then a listed public company itself - whether the former concessional tracing rules apply
Income tax treatment of securitisation of leases
Energy Grants Credit Scheme: off-road credit - use of diesel fuel at a home for aged persons
GST and pizza/Italian rolls
Exempt Benefits: work related items - a portable electronic device
Transitional redundancy payments
Foreign income tax offset: New Zealand National Provident Fund pension
GST and motel apartments
Separate Net Income: account-based pensions
Capital Gains Tax: small business concessions - control of discretionary trust income paid or applied
CGT: small business concessions - whether appointor controls discretionary trust
Company Tax Losses: 'no detriment' exception to concessional tracing rules - can an eligible Division 166 company form a belief on reasonable grounds by applying the former concessional tracing rules
Royalty withholding tax: lease payments to United States tax treaty resident for hiring substantial equipment - royalty withholding tax