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Legislation
ATO documents that consider ITAA 1936 s 16E
67 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 the principal of an intra-group loan is assigned by a member of the group to a non-member?
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: is a Deferred Purchase Agreement warrant, an investment product offered by financial institutions, a traditional security for the purposes of sections 26BB and 70B of the Income Tax Assessment Act 1936?
Income tax: consolidation: retained cost base assets consisting of Australian currency or right to receive a specified amount of such currency
Income tax: 'periodic interest' in Division 16E of the Income Tax Assessment Act 1936
Restructure/resettlement of superannuation fund (from statute to deed based) - transfer of security to new trustee
Shared Equity Agreement: Division 16E of the Income Tax Assessment Act 1936