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Legislation
ATO documents that consider ITAA 1936 s 318
180 documents
Goods and services tax: can consideration for a supply be provided or received without transferring money (such as where the parties only make book entries recording their agreement that the supply is paid for)?
Goods and services tax: are there GST consequences when a partner in a partnership takes goods held as trading stock for private or domestic use?
Goods and services tax: tax law partnerships and co-owners of property
Goods and services tax: how the margin scheme applies to a supply of real property made on or after 1 December 2005 that was acquired or held before 1 July 2000
Goods and services tax: general law partnerships and the margin scheme
Goods and services tax: partitioning of land
When is a redeliverer responsible for GST on a supply of low value imported goods?
Consolidation: churning of joining entities
The corporate collective investment vehicle regime
ATO compliance approach to taxation issues associated with cross-border related party financing arrangements and related transactions
Enforcement measures used for the collection and recovery of tax-related liabilities and other amounts
Compendium
Income tax: in what circumstances does a contractual right, which is subject to the satisfaction of a condition, become a right to acquire a beneficial interest in a share for the purposes of subsection 83A-340(1) of the Income Tax Assessment Act 1997 ?
Income tax: employee share schemes - when a dividend equivalent payment is assessable to an employee as remuneration
Income tax and fringe benefits tax: treatment of allowances and benefits provided to Australian Government employees posted overseas
Income tax: deductions that relate to personal services income
Income tax: attribution of personal services income
Income tax: ascertaining the right to tax United States (US) and United Kingdom (UK) resident financial institutions under the US and the UK Taxation Conventions in respect of interest income arising in Australia
Income tax: matrimonial property proceedings and payments of money or transfers of property by a private company to a shareholder (or their associate)
Income tax: employee remuneration trusts