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Legislation
ATO documents that consider ITAA 1936 s 3B
8 documents
Income tax: application of section 6CA of the Income Tax Assessment Act 1936 and Australia's tax treaties and the payer's withholding obligations
Income tax: consolidation: what is an excluded asset under subsection 705-35(2) of the Income Tax Assessment Act 1997 ?
Foreign Currency Exchange Gains and Losses - Non-resident repays whole or part of foreign currency loan
Transfer pricing: secondary transfer pricing adjustments
Application of foreign exchange (forex) provisions to a facility agreement entered into before 1 July 2003 where rollovers occur after 1 July 2003
Foreign currency exchange gains and losses: income-producing security denominated in foreign currency acquired when taxpayer is a non-resident but disposed of after becoming a resident of Australia
Foreign exchange (forex) gains and losses: bond maturity
Division 3B: foreign exchange (forex) gains and losses - re-exchange of currencies under a cross currency swap