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Legislation
ATO documents that consider ITAA 1936 s 23AK
9 documents
Income tax: how does a taxpayer work out the amount to be included in assessable income under section 27H of the Income Tax Assessment Act 1936 for a superannuation pension or annuity that is payable in a foreign currency?
Income tax: entitlement to foreign income tax offsets under section 770-10 of the Income Tax Assessment Act 1997 where income is derived from investing in fiscally transparent foreign entities
Compendium
Income tax: taxation of foreign life assurance policies
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: entitlement to foreign income tax offsets under section 770-10 of the Income Tax Assessment Act 1997 where income is derived from investing in fiscally transparent foreign entities
Assessability of lump sum payment paid from South African superannuation fund to an Australian resident
Operation of section 99B: FIF income included in the beneficiary's assessable income by section 529 but not declared in the beneficiary's income tax return
Individual Retirement Accounts and Foreign Investment Fund measures