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21,941 results
Deducting tax loss: saving rule - limit on extent that the tax loss can be reflected
Capital allowances: depreciating asset - decline in value calculation - use of a mining, quarrying or prospecting right - conducting particular feasibility studies
Capital allowances: depreciating asset - decline in value calculation - use of a mining, quarrying or prospecting right - precluding exploration by another entity - priority in obtaining the grant of a mining, quarrying or prospecting right
Capital allowances: depreciating asset - decline in value calculation - use of a mining, quarrying or prospecting right - operations in the course of working a mining property
Capital Allowances: depreciating asset - decline in value calculation - use of a mining, quarrying or prospecting right - mining property
Lump sum payments received by a foreign resident as arrears of past periodic payments and the Pension Article of the Italian Convention
Capital Allowances: business related costs - limitation of deduction - could be taken into account in working out the amount of a capital gain or capital loss - time allowed to amend assessment expired
Self managed superannuation funds: tax treatment of futures contracts
Functional currency choice: repayment of principal amounts on loans denominated in a non-AUD currency which later becomes the 'applicable functional currency'
Functional currency choice: repayment of principal amounts on loans denominated in a non-AUD currency other than the one which later becomes the 'applicable functional currency'
Capital gains tax: trustee ceasing to hold an asset on trust and commencing to hold it in its own capacity - CGT event A1
Capital gains tax: first home owners grant - cost base
R&D tax concession: meaning of 'primarily' in paragraph 73B(14C)(c) of the Income Tax Assessment Act 1936
Energy grants credits scheme: off-road credit - marine transport - movement of material via a pipeline
Superannuation benefits: deduction for insurance - increase in the untaxed element
Foreign hybrid company: US limited liability company
Overseas employment exemption: employees engaged by a company which provides support services to the ADF, other Australian Government agency employees and other personnel deployed as part of Operation ASTUTE
Overseas employment exemption: employees engaged by a company which provides support services to the AFP, other Australian Government agency employees and other personnel deployed in the RAMSI
Non-Portfolio Dividend exemption to a distribution received by a limited partner from a Corporate Limited Partnership
Exempt income: employees of a defence contractor - income earned after 1 July 2009