Income tax: deductions that relate to personal services income

New Tax System (Goods and Services Tax) Act 1999 (GST Act). 10. Note also that the general anti-avoidance provisions of Part ... that has unanimously resolved that it be treated as an 'eligible local governing body' and the resolution has not been cancelled. Such

Income tax: government payments to industry to assist entities (including individuals) to continue, commence or cease business

with reference to the value of sales (excluding WET and GST liability). The rebate is received in the ordinary course of the ... restrict an industry. The government is offering assistance to eligible businesses through a restructure package. The taxpayer incurs costs in seeking financial

Income tax: meaning of 'Australian superannuation fund' in subsection 295-95(2) 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. If you rely on this ruling, we must

Income tax: business related capital expenditure - section 40-880 of the Income Tax Assessment Act 1997 core issues

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. If you rely on this ruling, we must

Income tax: the operation of subsection 230-55(4) of the Income Tax Assessment Act 1997 (ITAA 1997) in determining what is an 'arrangement' for the purposes of the taxation of financial arrangements under Division 230 of the ITAA 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. If you rely on this ruling, we must

Compendium

who import goods or services to register, report and pay GST in Australia. Securely access through AusID. Log in with AusID Access ... income Prior to age 60 for taxed schemes, and at all ages for untaxed schemes, any lump sum commutation payment is clearly

Income tax: transfer pricing documentation and Subdivision 284-E

class of entities in relation to a particular scheme or a class of schemes. If you rely on this ruling, the Commissioner ... guidance on the administration of scheme administrative penalties in transfer pricing cases. Ruling The legislative scheme 21. An undocumented transfer pricing treatment

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. If you rely on this ruling, the Commissioner

Income tax: section 100A reimbursement agreements

Arrangements where parents on lower marginal tax rates repeatedly loan trust entitlements to children on higher marginal tax rates in lieu ... where adult children on lower marginal tax rates repeatedly loan trust entitlements to parents on higher marginal tax rates in lieu

Income tax: taxation implications of arrangements known as financial insurance and financial reinsurance

who import goods or services to register, report and pay GST in Australia. Securely access through AusID. Log in with AusID Access ... premium. * claims paid by the reinsurer and the reinsurer's margin which is subtracted from the premium. (Refer to Attachments D and

Income tax: child maintenance trust arrangements

who import goods or services to register, report and pay GST in Australia. Securely access through AusID. Log in with AusID Access ... rates. This also occurs where the entitlements or distributions are 'eligible assessable income' for the purposes of subsection 102AE(1); if they

Income tax: share buy-back: Foster's Group Limited

class of entities in relation to a particular scheme or a class of schemes. If you rely on this ruling, we must ... binding effect on the Commissioner because the scheme entered into is not the scheme on which the Commissioner has ruled; and • this

Income tax: share buy-back: BHP Billiton Limited

class of entities in relation to a particular scheme or a class of schemes. If you rely on this ruling, we must ... Schedule 1 to the TAA). Scheme 13. The scheme that is the subject of this Ruling is described below. This description

Income tax: capital gains: mandatorily converting preference shares: St.George Bank Limited

class of entities in relation to a particular scheme or a class of schemes. If you rely on this ruling, we must ... the TAA). Scheme 18. The following description of the scheme is based on information provided by the applicant. The scheme that

Income tax: off market share buy-back: Foster's Group Limited

class of entities in relation to a particular scheme or a class of schemes. If you rely on this ruling, we must ... Schedule 1 to the TAA). Scheme 13. The scheme that is the subject of this Ruling is described below. This description

Income tax: off-market share buy-back: Corporate Express Australia Limited

class of entities in relation to a particular scheme or a class of schemes. If you rely on this ruling, we must ... Australia Limited (Corporate Express) other than under an eligible employee share ownership scheme; and • disposed of those shares under the 2007 Corporate

Income tax: share buy-back: Just Group Limited

class of entities in relation to a particular scheme or a class of schemes. If you rely on this ruling, we must ... Schedule 1 to the TAA). Scheme 13. The following description of the scheme is based on a number of documents provided

Income tax: share buy-back: Alumina Limited

class of entities in relation to a particular scheme or a class of schemes. If you rely on this ruling, we must ... Schedule 1 to the TAA). Scheme 13. The following description of the scheme is based on a number of documents provided

Income tax: share buy-back: Santos Limited

class of entities in relation to a particular scheme or a class of schemes. If you rely on this ruling, we must ... Schedule 1 to the TAA). Scheme 13. The following description of the scheme is based on a number of documents provided

Income tax: off-market share buy-back: Coca-Cola Amatil Limited

class of entities in relation to a particular scheme or a class of schemes. If you rely on this ruling, we must ... Schedule 1 to the TAA). Scheme 14. The following description of the scheme is based on information provided by the applicant. The