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Legislation
ATO documents that consider ITAA 1936 s 67
7 documents
Income tax: what type of costs are debt deductions within scope of subparagraph 820-40(1)(a)(iii) of the Income Tax Assessment Act 1997 ?
Income tax: taxation implications of the Century Yuasa Batteries decision
Borrowing expenses passed on to a subsidiary
Deductibility of card payment fee incurred in paying income tax liability under section 25-5, section 25-25 or section 8-1 of the ITAA 1997
Income tax: taxation implications of the Century Yuasa Batteries decision
Income tax: is a deduction for borrowing costs allowable under section 67 of the Income Tax Assessment Act 1936 when a loan does not proceed?
Deductibility of card payment fee incurred in paying income tax liability under section 25-25 of the ITAA 1997