Loading…
Loading…
15,254 results
Excisable goods: used oil recycling
Assessability of temporary living expenses grant
Application of section 295-85 of the ITAA 1997: where a complying superannuation fund is a partner in a venture capital limited partnership
Managed Investment Trust: withholding rate under Subdivision 12-H of Schedule 1 to the Taxation Administration Act 1953
Division 40: Item 6 in section 40-40 - right as against the former holder to possess the asset immediately
Small Business Entities: depreciating Asset Lease or Short-Term Hire Agreement
Definition of public company: company controlled by a Government or public body - meaning of 'Government'
Definition of 'public company': company controlled by a Government - tracing an interest held through a chain of subsidiaries
Allowance of credit for tax paid in Papua New Guinea, against Australian tax payable, including the Medicare Levy
Goods and Services tax: Alternative attribution rule of subsection 29-10(4) of the GST Act
Payment of death benefit to former stepchild: meaning of 'child' and 'dependant'
Capital Allowances: business related costs - limitation of deduction - return of an equity interest
Capital Allowances: business related costs - limitation of deduction - return of an equity interest
Division 7A: Interest component of shortfall in minimum yearly repayment and section 109D of the ITAA 1936
Unclaimed money: no contact between fund and member
Self managed superannuation funds: meaning of 'give a charge' under regulation 13.14 of the Superannuation Industry (Supervision) Regulations 1994
Assessable income: recoupments - insurance proceeds for destruction of capital works
Superannuation: death benefits dependant - former spouse - same sex relationship
Self managed superannuation funds: scheme to avoid the prohibition on acquiring assets from related parties
Functional Currency Choice: A subsidiary member within a tax consolidated group cannot use a currency that is different from the 'applicable functional currency' chosen by the head company of that tax consolidated group, for the purposes of working out the head company's taxable income or tax loss