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Legislation
ATO documents that consider ITAA 1936 s 159GP(3)
14 documents
Income tax: can Division 16E of Part III of the Income Tax Assessment Act 1936 apply to a head company of a consolidated group where an intra-group income stream is assigned by a member of the group to a non-member?
Income tax: consolidation: retained cost base assets consisting of Australian currency or a right to receive a specified amount of such currency
Income tax: Investment in the Wattle Group
Income tax: partial repayment of principal of Debenture Stock: Hastings Capital Limited (Receivers and Managers appointed) (in liquidation)
Income tax: amendment of terms of Reset Exchangeable Securities and Preference Shares: Insurance Australia Group Limited
Income tax: tax consequences for an investor in a Westpac Retirement Deposit
Income Tax: gains on conversion of convertible notes
Qualifying Security: loan agreement - repayment of principal based on sale value of trees at time of harvest
Are UK treasury bonds 'traditional securities'?
Deferred interest under a Loan Note
Income tax: can Division 16E of Part III of the Income Tax Assessment Act 1936 apply to a head company of a consolidated group where an intra-group income stream is assigned by a member of the group to a non-member?
Income tax: consolidation: retained cost base assets consisting of Australian currency or right to receive a specified amount of such currency
Deductibility of premium paid to acquire government bonds (traditional securities)
Shared Equity Agreement: Division 16E of the Income Tax Assessment Act 1936