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Legislation
ATO documents that consider ITAA 1936 s 177D(b)
154 documents
Income tax: TFS Sandalwood Project 2012
Income tax: W.A. Blue Gum Project 2013
Income tax: AgriWealth 2013 Softwood Timber Project
Income tax: TFS High Net Worth Sandalwood Project 2015
Income tax: do the principles set out in Taxation Ruling TR 98/22 apply to line of credit facilities?
Income tax: can Part IVA of the Income Tax Assessment Act 1936 apply to an asymmetric swap scheme?
Income tax: is 'Australian source(s)' in subsection 6-5(3) of the Income Tax Assessment Act 1997 dependent solely on where purchase and sale contracts are executed in respect of the sale of shares in an Australian corporate group acquired in a leveraged buyout by a private equity fund?
Income tax: licence arrangements for intellectual property - Division 40 tax avoidance schemes
Income tax: Australian films - Division 10B tax concessions
Income tax: deductibility of service fees paid to associated service entities: Phillips arrangements
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: sale and leasebacks
Income tax: exemption for foreign service: do periods of physical presence in Australia constitute a break in foreign service for the purposes of section 23AG of the Income Tax Assessment Act 1936 ('ITAA 1936')?
Administration: Requirement to issue private ruling - application of 14ZAN(j)(ii)