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Legislation
ATO documents that consider ITAA 1936 s 51(1)
258 documents
AIA Australia Limited - Priority Protection - income protection insurance cover
PPS Mutual Professionals Choice - Profit-Share Plan
PPS Mutual Professionals Choice - Profit-Share Plan
Income tax: Legal Expenses (Opposing building application)
Legal expenses: Challenging Search Warrants
Deductions: legal expenses - defending right to practise
Capital Works: using your area in a deductible way
Portfolio transfer of general insurance liabilities: consideration paid by taxpayer for assumption of unearned premium liability
Portfolio transfer of general insurance liabilities: refund of exchange commissions by taxpayer in respect of cancelled reinsurance contract
Portfolio transfer of general insurance liabilities: deduction for amount paid by taxpayer in respect of deferred acquisition costs of a general insurance company
Portfolio transfer of general insurance liabilities: deduction for refund of reinsurance premiums under cancelled reinsurance contract
Employee share scheme: deductibility of interest and borrowing expenses incurred by a non-resident taxpayer on a loan used to exercise share options
Deductibility of net amounts on borrowings
Goods and services tax: determining the extent of creditable purpose for providers of financial supplies
Goods and services tax: when do you acquire anything or import goods solely or partly for a creditable purpose?
Income tax: are the establishment costs incurred by a taxpayer in entering into a sale and leaseback of a capital asset deductible to the taxpayer under section 8-1 of the Income Tax Assessment Act 1997 ('the Act')?
Income tax: Where the Commissioner makes or amends a fringe benefits tax assessment for a fringe benefits tax year, when does the taxpayer incur an outgoing for the purposes of section 8-1 of the Income Tax Assessment Act 1997 for the fringe benefits tax assessed?
Income tax: foreign currency gains and losses: where an amount of exempt income is paid directly into a foreign currency denominated bank account, will subsection 775-35(1) of the Income Tax Assessment Act 1997 operate to disregard any forex realisation loss made on withdrawal of that amount?
Income tax: are margin payments made in respect of exchange-traded option and futures contracts deductible under section 8-1 of the Income Tax Assessment Act 1997?
Income tax: are claims by Airline Flight Attendants for expenditure on cosmetics and hairdressing allowable as work related deductions?