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Legislation
ATO documents that consider ITAA 1936 s 170
108 documents
Effects of the Addendum to Taxation Ruling 2002/14
Income tax - liability of a legal personal representative of a deceased person
Requests to amend income tax assessments
Income tax and capital gains tax: what is meant by the phrase 'to the extent that' in subsection 118-120(1) of the Income Tax Assessment Act 1997 where it refers to 'land that is adjacent to a dwelling ... to the extent that you used the land primarily for private or domestic purposes in association with the dwelling as if it were a dwelling?
Income tax: what do the words 'can deduct' mean in the context of those provisions in Division 110 of the Income Tax Assessment Act 1997 which reduce the cost base or reduced cost base of a CGT asset by amounts you 'have deducted or can deduct', and is there a fixed point in time when this must be determined?
Income tax: should a taxpayer who has incurred a tax loss or made a net capital loss for an income year retain records relevant to the ascertainment of that loss only for the record retention period prescribed under income tax law?
Income tax: international transfer pricing: the effects of determinations made under Division 13 of Part III of the Income Tax Assessment Act 1936, including consequential adjustments under section 136AF of that Act
Income tax: consolidation: errors in tax cost setting amounts of reset cost base assets
Income tax: objections against income tax assessments
Compendium
Income tax: business related capital expenditure - section 40-880 of the Income Tax Assessment Act 1997 core issues
Income tax: assessability and deductibility of prompt payment discounts offered by traders of goods to their customers and certain other discounts
Income tax: sale of wool
Income tax: disturbance payments by Transport for NSW in respect of the construction of the Sydney Metro City & Southwest
Sydney Metro - disturbance payments in respect of the construction of the Sydney Metro West
Sydney Metro - disturbance payments in respect of the construction of the Sydney Metro Greater West
Income tax: Kiri Park Projects - pre 30 June 2008 Growers
Income tax: WA Blue Gum Project 2008 (Joint Venture Growers)
Income tax: WA Blue Gum Project 2008 (Growers not in Joint Venture)
Income tax: BioForest Sustainable Timber and Biofuel Project 2007 (2008 Growers)