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Legislation
ATO documents that consider ITAA 1936 s 82A
26 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: is the Commonwealth Scientific and Industrial Research Organisation (CSIRO) an educational institution for the purposes of the articles in Australia's double tax agreements (DTAs) dealing with the remuneration of professors and teachers?
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: deductibility of self-education expenses incurred by an individual
Income tax: NSW probationary constables - self education expenses - Associate Degree of Policing Practice
Income tax: Services for Australian Rural and Remote Allied Health: postgraduate scholarships and assistance payments
Income tax: Aged Care Education and Training Incentive Program payments
Fringe benefits tax: employer clients of Universal Gift Card Pty Ltd who make use of Universal Gift Card Pty Ltd's Minor expenses card
Arrangements involving holiday travel claimed as a work related, investment or self-education expense
Deductions: student services and amenities fee
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: is the Commonwealth Scientific and Industrial Research Organisation (CSIRO) an educational institution for the purposes of the articles in Australia's double tax agreements (DTAs) dealing with the remuneration of professors and teachers?
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: deductibility of self-education expenses incurred by an individual
Income tax: deductibility of self-education expenses
Income tax: employee journalists - allowances, reimbursements and work-related deductions