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15,254 results
Interest withholding tax: interest arising in Australia paid to a New Zealand Limited Partnership - 'beneficially owned'
Dividend withholding tax: dividend paid by an Australian resident company to a New Zealand Limited Partnership
Foreign income tax offset: distribution from New Zealand unit trust
Employee Share Scheme: taxation of the discount on the exercise of share rights by a resident of the United States where the rights relate to employment exercised in and out of Australia while the taxpayer was an Australian resident
Fuel Tax Act and rate of road user charge applied to taxable fuel acquired prior to 1 January 2009
Deductions: guard dog expenses
Taxation of financial arrangements: interaction between Division 974 of the Income Tax Assessment Act 1997 (ITAA 1997) and the definition of a financial arrangement (equity interest or right or obligation in relation to an equity interest) in Division 230 of the ITAA 1997
Capital allowances: depreciating asset - segments of a fibre optic cable system
Goods and Services Tax: financial supply - appointing and directing proxy to vote at a meeting of unit holders in a unit trust
Medicare levy surcharge - overseas visitors health insurance policy
Commercial debt forgiveness: whether the notional value of a debt can be less than its face value if the debtor is solvent
Trading stock: natural increase - relevance of survival rates
Self managed superannuation fund: waiver of disqualified person status - meaning of 'serious dishonest conduct'
Capital allowances: immediately deductible expenditure - contractor providing geophysical surveying services to entities in the mining and mineral exploration industries
Capital gains tax: assignment of renewable energy certificates
Offshore banking units: trading activity
Car fringe benefits: car destroyed in natural disaster
Termination of employment: unused long service leave payments and periods of overseas employment
Capital allowances: primary production - water facilities - sprinkler system used for frost protection
GST: revocation of approval of membership in a GST group of a company that goes into liquidation on or after 4 December 2009