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21,941 results
Deduction: legal expenses - landlord defending a damages claim in respect of injuries suffered by a third party on their rental property
Capital gains tax: small business concessions - disposal of shares in non-resident company
Selective capital reduction: application of section 45B
Application of section 82KZMG of ITAA 1936 if trees are grown for their produce
Does the existence of an option to sell trees before harvesting affect the operation of section 82KZMG?
Capital Allowances: rail transport trackwork - depreciating asset
GST and supply of discounted credit
Capital allowances: deduction for capital works
Capital Allowances: plant - rail transport trackwork
Deemed dividend: no FBT on a Division 7A shareholder loan where distributable surplus is nil
Meaning of tax loss: 'Saving Rule'- Part of tax loss deducted in an earlier income year
Meaning of tax loss: 'Saving Rule'- Part of tax loss transferred in an earlier income year
Meaning of tax loss: 'saving rule'- tax loss reduced under forgiveness of commercial debts provisions
Commercial Debt Forgiveness - subscription for shares in a company to enable debt to be paid
CGT - Demutualisation of a foreign mutual entity
Car benefit: service of a chauffeur
Deducting tax loss: saving rule - reduced capital gain made in respect of indirect equity interest where interest previously subject to Subdivision 126-B roll-over
Capital Allowances - CGT event K7
GST and pawnbroking search fees
Deducting tax loss: saving rule - indirect equity interest subject to two CGT events in the ownership test period