ITAA 1936 s 27H(3)

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: undeducted purchase price of pensions from Austrian superannuation insurance funds

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: 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?

Undeducted purchase price: Commissioner's discretion