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21,941 results
Capital allowances: depreciating asset - jointly held - composite asset
GST and the supply of a security and safety assessment of goods to be transported overseas
Assessable Income: gain made from the buying of Notes at a discount
Capital Gains Tax: Division 149 majority underlying interests - no new shareholders
Amendment of income tax assessment outside limited amendment period on an application for amendment by the taxpayer
Storage licence and conditions that relate to the excisable goods stored
Division 7A: Application of section 109T - where payment made by a private company to an interposed entity is a payment of an actual dividend
GST: Reduced credit acquisition and the delivery and collection of cash from ATMs not located at ADI branch premises
GST: Reduced credit acquisitions for delivery and collection of cash from ATMs located outside the operating area of an ADI
Capital Gains Tax: Division 149 majority underlying interests - new shareholder
Trading trust: meaning of 'control' and 'affairs or operations' of another person
Interest withholding tax: interest arising in Australia paid to a New Zealand Limited Partnership - 'derived'
Interest withholding tax: interest arising in Australia paid to a New Zealand Limited Partnership - 'beneficially owned'
Dividend withholding tax: dividend paid by an Australian resident company to a New Zealand Limited Partnership
Foreign income tax offset: distribution from New Zealand unit trust
Employee Share Scheme: taxation of the discount on the exercise of share rights by a resident of the United States where the rights relate to employment exercised in and out of Australia while the taxpayer was an Australian resident
Fuel Tax Act and rate of road user charge applied to taxable fuel acquired prior to 1 January 2009
Deductions: guard dog expenses
Taxation of financial arrangements: interaction between Division 974 of the Income Tax Assessment Act 1997 (ITAA 1997) and the definition of a financial arrangement (equity interest or right or obligation in relation to an equity interest) in Division 230 of the ITAA 1997
Capital allowances: depreciating asset - segments of a fibre optic cable system