ITAA 1936 s 262A

ATO compliance approach to transfer pricing issues related to centralised operating models involving procurement, marketing, sales and distribution functions

Application of paragraphs 215-10(1)(c) and 215-10(1)(d) of the Income Tax Assessment Act 1997

Simplified transfer pricing record-keeping options

Propagation arrangements adopted by registrable superannuation entities

ATO compliance approach to the arm's length debt test

Claiming a deduction for additional running expenses incurred while working from home - ATO compliance approach

Compendium

Penalty for failure to keep or retain records

Administration of transfer pricing penalties for income years commencing on or after 29 June 2013

Administrative penalties for electronic sales suppression tools

Income tax: should a taxpayer who has incurred a tax loss or made a net capital loss for an income year retain records relevant to the ascertainment of that loss only for the record retention period prescribed under income tax law?

Income tax: consolidation: is the cost base of the goodwill referred to in subsection 711-25(2) of the Income Tax Assessment Act 1997 limited to the cost base of goodwill previously identified under subsection 705-35(3) of that Act?

Income tax: value of goods taken from stock for private use for the 2020-21 income year

Income tax: value of goods taken from stock for private use for the 2021-22 income year

Income tax: value of goods taken from stock for private use for the 2022-23 income year

Income tax: value of goods taken from stock for private use for the 2023-24 income year

Income tax: value of goods taken from stock for private use for the 2024-25 income year

Income tax: value of goods taken from stock for private use for the 2025-26 income year

Income tax: under what circumstances is an average cost method acceptable in determining cost price of newsprint for closing stock valuation?

Income tax: are bar shouts and in-house competition prizes of cash and liquor, supplied by hoteliers to encourage patronage, allowable deductions, and if so, what documentation is acceptable to support the amount claimed?