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15,254 results
Employee Share Scheme: unlisted options to acquire shares in a company not acquired at a discount
Application of subsection 23AA(5) to a United States S Corporation to deem income to have been derived from sources outside of Australia.
GST and liability for a supply made by an incapacitated entity prior to the appointment of a representative
Interest withholding tax on interest received by a US Limited Liability Company
Managed Investment Trust Withholding Tax: foreign superannuation fund that holds an indirect interest in a Managed investment trust ('MIT')
Wine equalisation tax: correcting errors in calculating the amount of the producer rebate
Deductions: travel and accommodation related expenses incurred to obtain medical certificate when receiving workers compensation
Division 7A: unpaid present entitlements between a unit trust and unit holders
Superannuation guarantee: work done outside Australia
Eligibility for refund of excise paid on beer manufactured at an eligible brewery and classified to subitem 1.15 or 1.16 in the Schedule to the Excise Tariff Act 1921
Income tax Division 7A: operation of section 109F of the Income Tax Assessment Act 1936 to forgiveness of amalgamated loan debt by a private company to a shareholders estate while it is in administration
GST and supplies made by endorsed charitable institutions for nominal consideration
Superannuation contributions: the operation of subregulation 7.04(3) of the Superannuation Industry (Supervision) Regulations 1994 in the context of in-specie contributions of listed shares
Deemed quotation of tax file number in respect of distribution from investment body to non-resident investor: section 202EE of the ITAA 1936
Hire purchase agreement: holder of an asset
Income tax: ultimate beneficiary - deductions
Income tax: ultimate beneficiary - circular distributions
Wine equalisation tax: producer rebate claims that exceed the yearly entitlement before the end of the financial year
Excess contributions tax: concessional contributions - allocation from 'pension reserve account' supporting 'complying lifetime pension'
Taxable value of in-house residual expense payment fringe benefits - effect of a reduced premium under the Private Health Insurance Act 2007