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Legislation
ATO documents that consider ITAA 1936 s 51(1)
258 documents
Income tax: deductibility of advertising that opposes the passing of legislation
Income tax: deductibility of fringe benefits tax
Income tax: deductions for interest under section 8-1 of the Income Tax Assessment Act 1997 following FC of T v. Roberts; FC of T v. Smith
Income tax: subsection 51(1) - relevance of subjective purpose, motive or intention in determining the deductibility of losses and outgoings
Income tax: employees carrying out itinerant work - deductions, allowances and reimbursements for transport expenses
Income tax: characterisation of expenditure incurred in establishing and extending a mine
Income tax: work-related expenses: deductibility of expenses on compulsory uniform shoes, socks and stockings
Income tax: cosmetics and other personal grooming expenses
Income tax: deductions for repairs
Income tax: Colonial Mutual Life Assurance Society Limited - Income Care Policy with Cash Back Option and TTD/TPD Option
Income tax: standard private practice arrangements of salaried medical officers of a South Australian health agency
Income tax: payments received under the New South Wales Private Native Forestry Industry Assistance Program: Business Exit Assistance
Income tax: ING Life Limited - OneCare Policy - Life Cover, Total and Permanent Disability Cover and/or Trauma Cover
Income tax: deductibility of interest incurred on borrowings in relation to the Macquarie Fusion Funds - June 2008 Offer
Income tax: deductibility of interest incurred on borrowings in relation to Macquarie Fusion Funds - November 2008 Offer
Income tax: deductibility of interest incurred on borrowings in relation to Macquarie Fusion Funds - June 2009 Offer
Income tax: deductibility of interest incurred on borrowings in relation to Macquarie Fusion Funds - November 2009 Offer
Income tax: deductibility of interest incurred on borrowings in relation to Macquarie Fusion Funds - June 2010 Offer
Income tax: deductibility of interest in relation to investment in Macquarie Flexi 100 Trust June 2010 Offer (Class H to P Units) - full recourse borrowings
Income tax: deductibility of interest in relation to investment in Macquarie Flexi 100 Trust June 2010 Offer (Class H to P Units) - limited recourse borrowings