Loading…
Loading…
Legislation
ATO documents that consider ITAA 1936 s 160AFD
18 documents
Income tax: is an amount that is a cost in relation to a debt interest covered by paragraph 820-40(1)(a) of the Income Tax Assessment Act 1997 (ITAA 1997) deductible under section 25-90 of the ITAA 1997 (or, alternatively, under subsection 230-15(3) of the ITAA 1997) where that amount is incurred in earning income that meets the requirements of both section 23AH of the Income Tax Assessment Act 1936 and section 768-5 of the ITAA 1997?
Income tax: can section 79D of the Income Tax Assessment Act 1936 operate to limit deductions available under Division 10B or Division 10BA of Part III of the Income Tax Assessment Act 1936?
Income tax: is an amount that is a cost in relation to a debt interest covered by paragraph 820-40(1)(a) of the Income Tax Assessment Act 1997 (ITAA 1997) deductible under section 25-90 of the ITAA 1997 (or, alternatively, under subsection 230-15(3) of the ITAA 1997) where that amount is incurred in earning income that meets the requirements of both section 23AH of the Income Tax Assessment Act 1936 and section 768-5 of the ITAA 1997?
Income tax: foreign loss quarantining and foreign tax credit system - taxation of Australian resident individual members of Lloyd's
Income tax: mining exploration and prospecting expenditure
Income tax: foreign income: is a foreign loss quarantined within a partnership?
Deductibility of loss on rental property located in a foreign country
Deductibility of unused Personal Allowance from UK by an Australian resident
Group company loss transfer: Subdivision 170-A - assessable foreign income
Foreign Income and Foreign Losses: income derived from trading shares on the United States stock exchange
Foreign Income and Foreign Losses: income derived from trading shares on the Hong Kong stock exchange
Foreign assessable income and foreign allowable deductions
Deductibility of losses incurred by a resident from carrying on a business as a trader in futures listed on the futures exchange in the United States of America
Deductibility of losses incurred by a resident from carrying on a business as a trader in futures listed on the futures exchange in the United Kingdom
Deductibility of losses incurred by a resident from carrying on a business as a trader in futures listed on the futures exchange in Canada
Deductibility of losses incurred by a resident from carrying on a business as a trader in futures listed on the futures exchange in Germany
Deductibility of losses incurred by a resident from carrying on a business as a trader in futures listed on the futures exchange in Singapore
Foreign Tax Credits resulting from a Mutual Agreement Procedure (MAP)