ITAA 1936 s 27H(2)

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: is the deductible amount that is excluded from assessable income when a superannuation pension or annuity is paid reduced when the pension or annuity commences or finishes being paid to a taxpayer part-way through an income year?

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: does the relevant number determined for the purposes of working out the deductible amount of a superannuation pension or annuity under subsection 27H(2) of the Income Tax Assessment Act 1936 take into account the life expectancy of a reversionary pensioner or annuitant?

Income tax: undeducted purchase price of pensions from Austrian superannuation insurance funds

Superannuation, retirement & employment termination - Reduced Life Expectancy

Undeducted Purchase Price - Relevant Number

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: undeducted purchase price of pensions from Austrian superannuation insurance funds

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: what is the deductible amount under section 27H of the Income Tax Assessment Act 1936 (ITAA 1936) for a superannuation pension that is taken to have commenced when a superannuation pension is split pursuant to an agreement or court order on marriage breakdown?

Superannuation: Undeducted Purchase Price (UPP) - fixed term rebatable pension commenced after 3 June 1998

Superannuation: Undeducted Purchase Price (UPP) - fixed term rebatable pension commenced after 30 June 1994 and before 4 June 1998.

Superannuation: Undeducted Purchase Price (UPP) - fixed term rebatable pension commenced after 1 July 1983 and before 1 July 1994

Superannuation: Undeducted Purchase Price (UPP) - Foreign pension - lifetime non-rebatable pension

Superannuation: Undeducted Purchase Price (UPP) - lifetime non-rebatable pension commenced on or after 1 July 1983

Superannuation: Undeducted Purchase Price (UPP) - lifetime rebatable pension commenced after 3 June 1998

Superannuation: Undeducted Purchase Price (UPP) - lifetime rebatable pension commenced after 30 June 1994 and before 4 June 1998