Compendium

Goods and services tax: determining the creditable purpose of acquisitions in relation to transaction accounts

Goods and services tax: supply of anything other than goods or real property connected with the indirect tax zone (Australia)

Goods and service tax: determining the creditable purpose of acquisitions in relation to transaction accounts

Compendium

Goods and services tax: supplies of things (other than goods or real property) made to non-residents but provided to another entity in Australia

Compendium

Goods and services tax: supplies of things (other than goods or real property) where effective use or enjoyment of the supply takes place outside Australia

Compendium

Law companion rulings: purpose, nature and role in ATO's public advice and guidance

Attribution Managed Investment Trusts: administrative penalties for recklessness or intentional disregard of the tax law - section 288-115

Attribution Managed Investment Trusts: annual cost base adjustments for units in an AMIT and associated transitional rules

Attribution Managed Investment Trusts: dividend, interest and royalty withholding

Attribution Managed Investment Trusts: withholding in respect of 'fund payments'

Managed Investment Trusts: widely-held tests - wholly-owned entity of an Australian government agency

Managed Investment Trusts: the non-arm's length income rule in sections 275-605, 275-610 and 275-615 of the Income Tax Assessment Act 1997

Section 177DA of the Income Tax Assessment Act 1936 : schemes that limit a taxable presence in Australia

Subdivision 815-E of the Income Tax Assessment Act 1997 : Country-by-Country reporting

Attribution Managed Investment Trusts: 'clearly defined rights'

Attribution Managed Investment Trusts: choice to treat separate classes as separate AMITs