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Legislation
ATO documents that consider ITAA 1936 s 23AF or 23AG
4 documents
Income tax: a taxpayer earns income to which Australia has no taxing right because of a Double Tax Agreement (DTA). This income is also exempt from tax under sections 23AF or 23AG of the Income Tax Assessment Act 1936 . Is this income included in the 'exempt amount' for the purpose of the exemption with progression calculations in those sections?
Income tax: exempt income of international organisations and persons connected with them
Income tax: is income to which Australia has no taxing right, because of a double tax agreement but which is also exempt from tax under sections 23AF or 23AG of the Income Tax Assessment Act 1936, included in the 'exempt amount' for the purpose of the exemption with progression calculation?
Income tax: exempt income of international organisations and persons connected with them