ITAA 1936 s 26(a)

The New Tax System: the meaning of entity carrying on an enterprise for the purposes of entitlement to an Australian Business Number

Income tax: taxation consequences of trading in a previously leased asset for a replacement leased asset

Assessable income: instalment sales contracts - default profits - carrying on a business

The New Tax System: the meaning of entity carrying on an enterprise for the purposes of entitlement to an Australian Business Number

Income tax: registered agricultural managed investment schemes

The New Tax System: the meaning of entity carrying on an enterprise for the purposes of entitlement to an Australian Business Number