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Legislation
ATO documents that consider ITAA 1936 s 21A(2)
6 documents
Miscellaneous taxes: application of the income tax and GST laws to deferred transfer farm-out arrangements
Fringe benefits tax and income tax: what are the tax consequences for a distributor who, under a product promotion arrangement with a manufacturer whose products it distributes, is provided with a non-cash business benefit (not being trading stock of the distributor) which may be passed on to the distributor's employees?
Income tax: government payments to industry to assist entities (including individuals) to continue, commence or cease business
Fairbairn Irrigation Network Limited - receipt of shares
Eton Irrigation Cooperative Ltd - receipt of membership
Income tax: government payments to industry to assist entities (including individuals) to continue, commence or cease business