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21,941 results
Application of section 99B of the Income Tax Assessment Act 1936 when accumulated foreign source income is paid to an Australian resident beneficiary who was a non-resident when the trustee derived the income
Assessable income: balancing adjustment - repayment of sale price of depreciating asset in a later income year
Managed investment scheme: restructure and appointment of a replacement Responsible Entity
Last-in first-out rule: meaning of related securities
Employee Share Scheme: valuing rights provided as consideration for the acquisition of new rights
Determining compressed natural gas that is exempt from excise duty
Small business entity: roll-over relief - disposal of assets of partnership to former partners
GST and brokerage services for foreign shares listed overseas
Income Tax: anti detriment payments paid by a complying superannuation fund to a trustee of a deceased estate
Project - activities directly connected with carrying on mining operations
Goods and Services Tax: Reduced credit acquisitions and investment banking services acquired by a takeover target
Trust Losses: whether the writing off of a trade debt by a trustee constitutes a distribution to the debtor
Mining information and taxable Australian real property
Capital Gains Tax: non-TARP assets and the principal asset test in Division 855
Derivation of Income: unbilled supply of energy
Superannuation Excess Contributions Tax: concessional contributions - allocation of contributions
Capital Allowances: project pools - project - transport capital expenditure
Exempt benefits: reimbursement of parking fees - remote area employees
Taxation of financial arrangements: application of subsection 230-15(5) of the Income Tax Assessment Act 1997 to a dividend on a debt interest
Irish Universal Social Charge and Article 2 of the Irish Double Tax Agreement