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Legislation
ATO documents that consider ITAA 1936 s 27CAA
14 documents
Lump sums received from foreign superannuation funds by Australian residents: relevant periods under subsection 305-75(3) of the ITAA 1997
Superannuation lump sum paid from foreign superannuation fund to complying superannuation fund: revocation or variation of choice to include amount of 'applicable fund earnings' in assessable income of fund
Superannuation lump sum paid from a foreign superannuation fund to an Australian resident at the same time as an annuity commenced: applying section 305-75 of the ITAA 1997
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: foreign loss quarantining and foreign tax credit system - taxation of Australian resident individual members of Lloyd's
Superannuation: Eligible Termination Payments (Non-Resident, Non-Complying Fund)
Superannuation: Eligible Termination Payments (Lump Sum UK Pension Scheme)
Superannuation, retirement & employment termination: Lump sum payment from a foreign superannuation fund
Superannuation, retirement and employment termination: Lump sum and pension from overseas superannuation fund. Amount to which section 27CAA of the Income Tax Assessment Act 1936 (ITAA 1936) applies
Superannuation, retirement and employment termination: Currency exchange rates - the assessable amount under section 27CAA of the Income Tax Assessment Act of 1936 (ITAA 1936).
Superannuation, retirement & employment termination: Eligible termination payment (ETP) and Foreign superannuation payment
Superannuation, retirement & employment termination: Eligible termination payment (ETP) and Exempt foreign termination payments
Superannuation: foreign tax credits - tax paid by overseas superannuation fund
Assessability of lump sum payment paid from South African superannuation fund to an Australian resident