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Legislation
ATO documents that consider ITAA 1936 s 6(1)
1,089 documents
Dependant Spouse Tax Offset - spouse living overseas
Assessability of Australian sourced franked dividends, unfranked dividends and interest received by a non-resident taxpayer
Residency status of a foreign company
Capital gains tax: CGT event G1: payment a dividend
Shares received as a result of a company split - treated as a dividend
Withholding Tax - UK resident receiving Australian sourced royalties
Superannuation Contributions Tax: current year losses and the calculation of adjusted taxable income
Capital gains tax: meaning of 'resident trust for CGT purposes'
Exemption with progression: whether dependant allowance amounts deductible under Hong Kong tax law are included in 'notional gross tax' and 'notional gross taxable income'
Commercial debt forgiveness - commercial debt - non-share equity interest
CGT small business retirement exemption: deceased estate - choice by executor
Dependant spouse tax offset: spouse living overseas
Lodgement requirements of receivers and liquidators
Transfer of income tax losses: wholly owned groups - non-resident holding company
Assessability of final dividend received from the liquidator of WoolStock Australia Ltd
Commercial Debt Forgiveness - application where a company is forgiven a debt
Fringe benefits tax: Third party recipient deemed to be an associate - same sex partner of an employee
Group company loss transfers: wholly owned groups - when loss company and gain company must be Australian residents
Division 6AA: excepted assessable income - benefit from a superannuation fund
Spouse Tax Offset: separated spouse in receipt of family tax benefit