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Legislation
ATO documents that consider ITAA 1936 s 27H(4)
27 documents
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
Income tax: ING Life Limited - OneCare Policy - Life Cover, Total and Permanent Disability Cover and/or Trauma Cover
Income tax: OnePath Life Limited - OneCare Policy - Life Cover, Total and Permanent Disability Cover and/or Trauma Cover
Income tax: tax consequences for Holders of CashPlus Base fixed term annuities
Income tax: OnePath Life Limited - OneCare Policy - Life Cover, Total and Permanent Disability Cover and/or Trauma Cover - Value Protector Option
Income tax: OnePath Life Limited - OneCare Policy - Life Cover, Total and Permanent Disability Cover and/or Trauma Cover
Income tax: OnePath Life Limited - OneCare Policy - Life Cover, Total and Permanent Disability Cover and/or Trauma Cover - Value Protector Option
Income tax: OnePath Life - OneCare Policy - Life Cover, Total and Permanent Disability Cover and/or Trauma Cover
Income tax: OnePath Life - OneCare Policy - Life Cover, Total and Permanent Disability Cover and/or Trauma Cover - Value Protector Option
Superannuation, retirement & employment termination - Reduced Life Expectancy
Undeducted Purchase Price - Relevant Number
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?
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