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Legislation
ATO documents that consider ITAA 1936 s 79D
25 documents
Income tax: is an amount that is a cost in relation to a debt interest covered by paragraph 820-40(1)(a) of the Income Tax Assessment Act 1997 (ITAA 1997) deductible under section 25-90 of the ITAA 1997 (or, alternatively, under subsection 230-15(3) of the ITAA 1997) where that amount is incurred in earning income that meets the requirements of both section 23AH of the Income Tax Assessment Act 1936 and section 768-5 of the ITAA 1997?
Income tax: Australian films - Division 10B - tax avoidance schemes
Income tax: the meaning of 'foreign income' in subsection 6AB(1) of the Income Tax Assessment Act 1936 - inclusion of statutory income
Life insurance bonds issued by tax haven entities
Assessability of rental income from real property situated in the United States of America
Income tax: can section 79D of the Income Tax Assessment Act 1936 operate to limit deductions available under Division 10B or Division 10BA of Part III of the Income Tax Assessment Act 1936?
Income tax: is an amount that is a cost in relation to a debt interest covered by paragraph 820-40(1)(a) of the Income Tax Assessment Act 1997 (ITAA 1997) deductible under section 25-90 of the ITAA 1997 (or, alternatively, under subsection 230-15(3) of the ITAA 1997) where that amount is incurred in earning income that meets the requirements of both section 23AH of the Income Tax Assessment Act 1936 and section 768-5 of the ITAA 1997?
Income tax: Australian films - Division 10B tax concessions
Income tax: the meaning of 'foreign income' in subsection 6AB(1) of the Income Tax Assessment Act 1936 - inclusion of statutory income
Income tax: foreign loss quarantining and foreign tax credit system - taxation of Australian resident individual members of Lloyd's
Income tax: foreign income: is a foreign loss quarantined within a partnership?
Income tax: foreign loss quarantining and foreign tax credit system - taxation of Australian resident individual members of Lloyd's
Deductibility of loss on rental property located in a foreign country
Deductibility of French taxes on rental property
Interest Expenses - Rental Property Located in a Foreign Country
Deductibility of unused Personal Allowance from UK by an Australian resident
Foreign Income and Foreign Losses: income derived from trading shares on the United States stock exchange
Foreign Income and Foreign Losses: income derived from trading shares on the Hong Kong stock exchange
Foreign assessable income and foreign allowable deductions
Deductibility of losses incurred by a resident from carrying on a business as a trader in futures listed on the futures exchange in the United States of America