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Legislation
ATO documents that consider ITAA 1936 s 23L
31 documents
Compendium
Income tax and fringe benefits tax: Members of Parliament - allowances, reimbursements, donations and gifts, benefits, deductions and recoupments
Income tax: sportspeople - receipts and other benefits obtained from involvement in sport
Income tax: fringe benefits tax and superannuation guarantee: salary sacrifice arrangements
Income tax: the meaning of 'foreign income' in subsection 6AB(1) of the Income Tax Assessment Act 1936 - inclusion of statutory income
Income tax: employee remuneration trusts
Income tax and fringe benefits tax: employees: accommodation and food and drink expenses, travel allowances, and living-away-from-home allowances
Income tax: Thales SA 'World Classic 2002' Employee Share Offer
Income tax: Thales SA 'World Leverage 2002' Employee Share Offer
Income tax: AXA SA 2001 Traditional Plan Share Offer for Australian employees
Income tax: AXA SA 2002 Traditional Plan Share Offer for Australian employees
Income tax: AXA SA 2001 Leveraged Plan Share Offer for Australian employees
Income tax: AXA SA 2002 Leveraged Plan Share Offer for Australian employees
Income tax: Aventis SA 'Aventis Shares' Group Savings Plan for employees
Income tax: Aventis SA 'Aventis Performance' Group Savings Plan for employees
Income tax: provision of accommodation by Shell Korea Ltd to employees who are residents of Australia for tax purposes
Eureka Funds Management Administration Pty Limited - AXA SA 2018 Leveraged Plan share offer for Australian employees
Eureka Funds Management Administration Pty Limited - AXA SA 2018 Classic Plan share offer for Australian employees
AXA Australia Employers - AXA SA 2019 Classic Plan share offer for Australian employees
AXA Australia Employers - AXA SA 2019 Leveraged Plan share offer for Australian employees