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Legislation
ATO documents that consider ITAA 1936 s 221A(1)
11 documents
Superannuation guarantee: meaning of the terms 'ordinary time earnings' and 'salary or wages'
Compendium
Income tax: fringe benefits tax and superannuation guarantee: salary sacrifice arrangements
Income tax: Pay As You Go (PAYG) Withholding from salary, wages, commissions, bonuses or allowances paid to office holders
Income tax and fringe benefits tax: can a reimbursement within the meaning of the Fringe Benefits Tax Assessment Act 1986 (FBTAA) fall within the definition of 'salary or wages' in subsection 221A(1) of the Income Tax Assessment Act 1936 (ITAA)?
Income tax: fringe benefits tax and superannuation guarantee: salary sacrifice arrangements
Income tax: Pay As You Go (PAYG) Withholding from salary, wages, commissions, bonuses or allowances paid to Office Holders
Income tax and fringe benefits tax : can a reimbursement within the meaning of the Fringe Benefits Tax Assessment Act 1986 (FBTAA) fall within the definition of 'salary or wages' in subsection 221A(1) of the Income Tax Assessment Act 1936 (ITAA)?
Fringe benefits tax: in what circumstances will an employer be liable to fringe benefits tax (FBT) for benefits provided to volunteer workers?
Income tax, fringe benefits tax and superannuation guarantee: salary sacrifice arrangements
Employee Share Scheme: shares or rights acquired by a non-resident of Australia