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Legislation
ATO documents that consider ITAA 1936 s 27H(1)
15 documents
Income tax : will the Commissioner exercise his discretion under subsection 27H (3 ) of the Income Tax Assessment Act 1936 (ITAA 1936 ) to determine a deductible amount (representing the undeducted purchase price ) for old age , widows , widowers and orphans pensions paid under the Netherlands Social Insurance system ?
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: will the Commissioner exercise his discretion under subsection 27H(3) of the Income Tax Assessment Act 1936 (ITAA 1936) to determine a deductible amount (representing the undeducted purchase price) for old age, widows, widowers and orphans pensions paid under the Netherlands Social Insurance system?
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: will the Commissioner exercise his discretion under subsection 27H(3) of the Income Tax Assessment Act 1936 in determining the deductible amount in relation to a superannuation pension or 'eligible annuity' split pursuant to an agreement or court order on marriage breakdown?
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
Assessability of UK annuity income received by Australian resident
Assessability of German disability support pension - first payable after 1 July 1983
Assessability of South African disability pension - first payable after 1 July 1983
Assessability of superannuation annuity received from non-resident fund by a resident taxpayer
UK annuity income - joint interests - determining extent of assessability to taxpayer
Assessability of UK disability pension - first payable after 1 July 1983
Assessability of Reversionary Annuity
Assessability of retirement pension received from France by a resident taxpayer which includes amounts not assessable for French tax purposes
Assessability of an Australian superannuation pension received by a resident of the United Kingdom