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Legislation
ATO documents that consider ITAA 1936 s 23(r)
14 documents
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
Living allowance paid by the United Nations to a non-resident of Australia
Foreign salary and wage income derived by non resident
Employee Share Scheme: shares or rights acquired by a non-resident of Australia
Assessability of foreign employment income received by Australian citizen who is not an Australian resident
Exempt income: payment for services derived by an entity resident in the US from an Australian state government department
Assessability of employment income earned by an Australian citizen working in the United States for an Australian Government organisation
Deductibility of a Tax Equalisation Scheme repayment for salary and wages earned in the US
Assessability of employment income earned by an Australian citizen working in the United Kingdom as a Locally Engaged Staff (LES) for an Australian Government organisation
Assessability of employment income earned by an Australian citizen working in the United Kingdom as a Locally Engaged Staff (LES) for an Australian Government department
Assessability of salary and wages earned by an Australian citizen employed as a locally engaged staff working for an Australian government organisation in Switzerland
Assessability of employment income earned by an Australian citizen working in Japan for an Australian State Government organisation
Assessability of employment income earned by a non-resident Australian citizen working in China for an Australian Government organisation
Assessability of long service leave accrued overseas by a foreign resident while employed by an Australian resident company