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21,941 results
Allowance of credit for tax paid in Papua New Guinea, against Australian tax payable, including the Medicare Levy
Goods and Services tax: Alternative attribution rule of subsection 29-10(4) of the GST Act
Payment of death benefit to former stepchild: meaning of 'child' and 'dependant'
Capital Allowances: business related costs - limitation of deduction - return of an equity interest
Capital Allowances: business related costs - limitation of deduction - return of an equity interest
Division 7A: Interest component of shortfall in minimum yearly repayment and section 109D of the ITAA 1936
Unclaimed money: no contact between fund and member
Self managed superannuation funds: meaning of 'give a charge' under regulation 13.14 of the Superannuation Industry (Supervision) Regulations 1994
Assessable income: recoupments - insurance proceeds for destruction of capital works
Superannuation: death benefits dependant - former spouse - same sex relationship
Self managed superannuation funds: scheme to avoid the prohibition on acquiring assets from related parties
Functional Currency Choice: A subsidiary member within a tax consolidated group cannot use a currency that is different from the 'applicable functional currency' chosen by the head company of that tax consolidated group, for the purposes of working out the head company's taxable income or tax loss
PAYG Withholding: penalty for failure to withhold - liability to general interest charge
Superannuation Guarantee Charge: employment status of a medical practitioner operating from a medical clinic
Functional currency choice: meaning of sole or predominant currency in which you keep your 'accounts'
Functional currency: translation requirements for a depreciating asset where an entity withdraws its 'applicable functional currency' choice
Capital gains tax: collectable - art work acquired for investment
Taxation of financial arrangements: meaning of 'discount' in section 230-165 of the Income Tax Assessment Act 1997
Taxation of financial arrangements: meaning of 'premium' in section 230-165 of the Income Tax Assessment Act 1997
Wine equalisation tax: addition of unfermented grape juice to grape wine