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21,941 results
Capital allowances: mining, quarrying or prospecting right - interest in a licence
Section 23AH of the Income Tax Assessment Act 1936 and drilling rig deployed outside the exclusive economic zone (EEZ) of a foreign country
Medical expenses tax offset: cost of reconfiguring a standard car in preparation for the installation of medical or surgical appliances
Company tax loss: whether a tax loss which is disallowed following an injection of income is cancelled
Company tax loss: whether the Commissioner can be prevented from disallowing any part of a tax loss following an injection of income
Complying superannuation fund: deduction for increased amount of superannuation lump sum death benefit
Excise: subitem 15.2 and process oils
Exempt income: civilian employee of an international peacekeeping force - income earned after 1 July 2009
Deductions and expenses: short sale transactions and securities lending arrangements
Imputation: benchmark rule and non-share equity interests
Capital Gains Tax: foreign source capital gains made by a resident trust for CGT purposes
Capital gains tax: Australian source capital gains made by a resident trust for CGT purposes
Assessable income: derivation of income - spread betting
Entity specific matters: trusts- whether a Managed Investment Scheme is a Unit Trust for the purposes of Division 6C of Part III of the Income Tax Assessment Act 1936
Capital Allowances: capital works - construction expenditure - preliminary expense
Functional currency choice: amounts borrowed/lent in a non-AUD currency which later becomes the 'applicable functional currency'
GST and decreasing adjustments for supplies arising from terminated hire purchase agreements with underlying securitisation arrangements
Functional currency choice: amounts borrowed/lent in a non-AUD currency other than the one which later becomes the 'applicable functional currency'
Employee share scheme: real risk of forfeiture - minimum term of employment and good leaver provisions
Employee share scheme: whether interests in a corporate limited partnership are ordinary shares