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Legislation
ATO documents that consider ITAA 1936 s 177D
34 documents
Superannuation reform: transitional CGT relief for complying superannuation funds and pooled superannuation trusts
Income tax: is a taxpayer entitled to an income tax deduction for purported partnership losses claimed to have been incurred as a result of entering a prepaid service warrant arrangement as described in Taxpayer Alert 2002/5?
Income tax: will Part IVA of the Income Tax Assessment Act 1936 always apply if a taxpayer who carries on a business (including a personal services business) pays superannuation contributions that do not exceed the age-based limits but are considerably in excess of the value of the services provided by the employee?
Income tax: taxation treatment of volume rebates paid to a retailer association
Income tax: scrip for scrip roll-over arrangements - application of Subdivision 124-M of the Income Tax Assessment Act 1997 - Part IVA of the Income Tax Assessment Act 1936
Income tax: deductibility of service fees paid to associated service entities: Phillips arrangements
Income tax: the interaction of Division 820 of the Income Tax Assessment Act 1997 and the transfer pricing provisions
Income tax: Distribution of VISA proceeds by Cuscal Limited via the issuance of a special class of share
Income tax: scrip for scrip: exchange of shares in MAp Airports International Limited for units in MAp Airports Trust 2 and cash consideration
Income tax: Restructure of AusNet Services
Income tax: Service Stream Limited - return of capital and share consolidation
Income tax: Greencross Limited - Scheme of Arrangement and payment of Special Dividend
Accessing business profits through an interposed partnership with a private company partner
Early stage investor tax offset claimed using circular financing arrangements
Income tax: Rewards Group Tropical Fruits Project 2008
Income tax: W.A. Blue Gum Project 2012
Income tax: TFS Sandalwood Project 2013
Income tax: TFS Sandalwood Project 2012
Income tax: W.A. Blue Gum Project 2013
Income tax: tax consequences for a customer holding a Home Buy Savings Account and a home loan with the Commonwealth Bank of Australia