ITAA 1936 s 18

Substituted accounting periods (SAPs)

Income tax: aggregated turnover - calculating the annual turnover of a connected entity or affiliate with a different accounting period to you

Compendium

Income tax: foreign currency hedging transactions - applying the foreign income tax offset limit under section 770-75 of the Income Tax Assessment Act 1997

Research and Development Tax Offset: eligibility where a group member company has a substituted accounting period

Research and Development: additional deduction for incremental expenditure where a group member company has a substituted accounting period

Research and Development: additional deduction for incremental expenditure where a company has a transitional substituted accounting period

Research and Development: Additional deduction for incremental expenditure where a company has a transitional substituted accounting period in relation to the 'deduction year'

Consolidation: meaning of a day for purposes of Part 3-90 of the ITAA 1997

Research and Development: transitional substituted accounting period (SAP) access to research and development tax incentive

Income tax: when working out your aggregated turnover, are the relevant annual turnovers of entities connected with you, or entities that are affiliates of yours, determined by reference to your income year?

Income tax: will a subsidiary be allowed to adopt a substituted accounting period with a different balance date from that of its overseas parent in order to facilitate the consolidation of group accounts?

Income tax: Application of Section 27CAA and the Foreign Investment Fund measures to the transfer of benefits in a non-resident employer sponsored superannuation fund to an individual pension transfer policy maintained overseas by an Australian resident

Income tax: the application of the foreign income tax offset limit under section 770-75 of the Income Tax Assessment Act 1997 to foreign currency hedging transactions

Income tax: taxation of Joint Petroleum Development Area (JPDA) employment income: foreign tax credits - employees of ConocoPhillips Australia Pty Ltd and ConocoPhillips (03-12) Pty Ltd

Income tax: taxation of Joint Petroleum Development Area (JPDA) employment income: foreign tax credits - employees of Farstad Shipping (Indian Pacific) Pty Ltd

Substituted Accounting Period

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 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