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21,941 results
Alienation of personal services income of a foreign resident and the interaction with the core provisions for assessable income
GST and supply of accommodation: National Rental Affordability Scheme
Taxation of financial arrangements: entitlement to a foreign income tax offset - foreign dividend derived by a beneficiary of a trust estate
Capital gains tax: small business concessions - retirement exemption - contribution to complying superannuation fund - transfer of real property
Assessable recoupment: recoupment - grant of the right to create renewable energy certificates - solar system on a rental property
Fringe benefit: shares provided to employees upon exercise of rights granted under an employee share scheme
GST and land supplied by way of a long term lease on the condition that residential premises are constructed on the land
Functional currency: the interaction between 'functional currency' for accounting purposes and the 'applicable functional currency' for taxation purposes
Division 3B: foreign exchange (forex) gains and losses - re-exchange of currencies under a cross currency swap
Functional currency: translation requirements where an entity withdraws its 'applicable functional currency' choice
Fuel tax credits: GST groups - applications for private rulings
GST and mortgagees in possession: selling the property of a corporation
GST and provision of a prepaid card facility by an Australian authorised deposit-taking institution
Amendment of assessments: time limits for amending assessments where Regulation 20 of the Income Tax Regulations 1936 applies and the matters for which assessments may be amended
Energy grants credits scheme: Off road - marine transport - whether a jet ski is a vessel
Capital gains tax: majority underlying interests - partnership to company roll-over
GST and annual maintenance fees paid under a time-sharing scheme
Irish income levy and Article 2 of the Irish Agreement
Distributions subsequent to a capital reduction pursuant to section 258F of the Corporations Act 2001
Australian financial institution (AFI): application of paragraph (d) in the definition of an AFI under subsection 317(1) of the Income Tax Assessment Act 1936 to the head company of a consolidated group