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Legislation
ATO documents that consider ITAA 1936 s 44(1)
326 documents
Assessability of dividend income sourced in the United States (US) received by an Australian resident individual
Assessability of dividend received from Sweden by an Australian resident individual
Assessability of dividend income from a private company in Germany received by an Australian resident
Assessability of dividends received by Australian resident from the United Kingdom
Assessability of dividends received from shares held in Netherlands companies
Assessability of dividend income sourced in France received by an Australian resident individual
Income tax: consolidation: Division 7A: if a private company that is a head company or subsidiary member of a consolidated group makes a payment or a loan, or forgives a debt to a shareholder (or shareholder's associate) external to the consolidated group, does the single entity rule apply to the calculation of the distributable surplus under section 109Y of the Income Tax Assessment Act 1936?
Income tax: the meaning of 'foreign income' in subsection 6AB(1) of the Income Tax Assessment Act 1936 - inclusion of statutory income
Income tax: registered agricultural managed investment schemes
Income tax: retail premiums paid to shareholders where share entitlements are not taken up or are not available
Income tax: income tax matters relating to bodies corporate constituted under strata title legislation
Depreciation of share trading software
UK dividends - Foreign Tax Credit for UK tax paid by the UK Company
Assessability of New Zealand dividends
Partner Salary in A Corporate Limited Partnership
Shares received as a result of a company split - treated as a dividend
Assessability of dividends received from South Africa by Australian resident
Assessability of dividend received from a company in Malaysia
Deemed dividend: transfer of property from private company to relative of shareholder
Foreign tax credit on UK dividends paid by UK resident company to an Australian resident individual taxpayer