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Legislation
ATO documents that consider ITAA 1936 s 51AH
20 documents
Fringe benefits tax: when an employer reimburses an amount of expenditure incurred by an employee to a third party, under a salary sacrifice (or similar) arrangement with that employee where that expenditure is notionally subject to Division 35 of the Income Tax Assessment Act 1997 , is the amount included under subsection 35-10(2E) increased when applying the 'otherwise deductible rule' in section 24 of the Fringe Benefits Tax Assessment Act 1986 ?
Income tax and fringe benefits tax: Members of Parliament - allowances, reimbursements, donations and gifts, benefits, deductions and recoupments
Fringe benefits tax: otherwise deductible rules and Division 35 of the Income Tax Assessment Act 1997
Income tax: employees: deductions for work expenses under section 8-1 of the Income Tax Assessment Act 1997
Income tax and fringe benefits tax: employees: accommodation and food and drink expenses, travel allowances, and living-away-from-home allowances
Income tax: deductibility of self-education expenses incurred by an individual
Income tax and fringe benefits tax: work related expenses: deductibility of expenses on clothing, uniform and footwear
Income tax: calculating and claiming a deduction for laundry expenses
Fringe benefits tax: when an employer reimburses an amount of expenditure incurred by an employee to a third party, under a salary sacrifice (or similar) arrangement with that employee, where that expenditure is notionally subject to Division 35 of the Income Tax Assessment Act 1997 (ITAA 1997), is the amount included under paragraph (a) of the 'income requirement' in subsection 35-10(2E) increased when applying the 'otherwise deductible rule' in section 24 of the Fringe Benefits Tax Assessment Act 1986 (FBTAA)?
Income tax: can an employee obtain a deduction for depreciation in relation to an item of plant used for income producing activities when he or she is subsequently reimbursed for the cost of the item ?
Income tax: is an employee entitled to a deduction for work-related expenses reimbursed by his or her employer?
Income tax and fringe benefits tax: Members of Parliament - allowances, reimbursements, donations and gifts, benefits, deductions and recoupments
Fringe benefits tax: otherwise deductible rules and Division 35 of the Income Tax Assessment Act 1997
Income tax: employees: deductions for work expenses under section 8-1 of the Income Tax Assessment Act 1997
Income tax and fringe benefits tax: employees: accommodation and food and drink expenses, travel allowances, and living-away-from-home allowances
Income tax: deductibility of self-education expenses incurred by an individual
Income tax: employee journalists - allowances, reimbursements and work-related deductions
Income tax: is an employee's deduction for the decline in value of a depreciating asset used for a taxable purpose affected by section 51AH of the Income Tax Assessment Act 1936, if they are subsequently reimbursed an amount for the cost of the asset by their employer?
Withdrawal - Income tax: is an employee's deduction for the decline in value of a depreciating asset used for a taxable purpose affected by section 51AH of the Income Tax Assessment Act 1936, if they are subsequently reimbursed an amount for the cost of the asset by their employer?
Income tax: is an employee entitled to a deduction for depreciation in relation to an item of plant used for income producing activities when he or she is subsequently reimbursed for the cost of the item?