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Legislation
ATO documents that consider ITAA 1936 s 6(1)
1,089 documents
Income tax: : do travel and accommodation expenses incurred by a resident company so as to enable the transfer of knowhow from a non-resident company to the resident Australian company constitute a royalty as defined in subsection 6(1) of the Income Tax Assessment Act 1936?
Withdrawal - Do travel and accommodation expenses incurred by a resident company so as to enable the transfer of know-how from a non-resident company to the resident Australian company constitute a royalty as defined in subsection 6(1) of the Income Tax Assessment Act 1936?
Income tax: do forward foreign currency exchange contracts constitute trading stock as defined in subsection 6(1) of the Income Tax Assessment Act 1936?
Withdrawal - Income tax: do forward foreign currency exchange contracts constitute trading stock as defined in subsection 6(1) of the Income Tax Assessment Act 1936?
Income tax: do the exclusions outlined in paragraphs (e), (f) and (g) of the definition of 'permanent establishment' in subsection 6(1) of the Income Tax Assessment Act 1936 override the general test of a place at or through which a person carries on a business?
Withdrawal - Do the exclusions outlined in paragraphs (e), (f) and (g) of the definition of 'permanent establishment' in subsection 6(1) of the Income Tax Assessment Act 1936 override the general test of a place at or through which a person carries on a business?
Income tax: residence of companies not incorporated in Australia - carrying on business in Australia and central management and control
Income tax: royalties - character of receipts in respect of software
Income tax: whether containers, labels, packing materials, binding materials and accessories are trading stock
Income tax: residency status of individuals entering Australia
Income tax: conversion by Mackay Sugar Co-operative Association Limited to a company registered under the Corporations Act 2001
Residency: Australian Defence Force member residing overseas and engaged in discharge of government functions
Withholding Tax Exemption - Foreign Superannuation Fund
Income Tax Exemption - Foreign Superannuation Fund
Dependent Spouse Tax Offset - prospective spouse residing overseas
Residency: Senior Government Officials residing overseas and engaged in discharge of government functions
Dependant Spouse Tax Offset - spouse living overseas
Family Trust Election: Family of Deceased Test Individual
Dependant spouse tax offset - taxpayer not resident for family tax benefit purposes
Assessability of ordinary income - Residency - applied to extend visa for further 2 years