ITAA 1936 s 27H

Assessability of an Indian government service pension received by a resident taxpayer

Assessability of pension received from the government of Belgium by an Australian citizen

Assessability of Swiss superannuation pension received by Australian resident

Assessability of foreign pension: restricted use of funds

Assessability of an annuity received by resident taxpayer from the United States of America

Assessability of UK Armed Forces pension received by an Australian resident on or after 1 July 2004

Assessability of South African government pension received by an Australian resident

Deductions: management fees debited to an allocated pension account

Assessability of an Australian state government pension received by a Sri Lankan resident

Assessability of an allocated pension from an Australian superannuation fund received by a Sri Lankan resident

Assessability of Swedish pensions derived by an Australian resident

Assessability of Malaysian Government service pension derived by an Australian resident

Assessability of Netherlands pensions derived by an Australian resident

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: is a non-member spouse who is under 55 years of age entitled to a rebate under section 159SM or section 159SU of the Income Tax Assessment Act 1936 when a superannuation pension or 'eligible annuity' is split pursuant to an agreement or court order on marriage breakdown on a specified percentage basis?

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: superannuation contributions

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?