ITAA 1936 s 82AAC

Income tax: will Part IVA of the Income Tax Assessment Act 1936 always apply if a taxpayer who carries on a business (including a personal services business) pays superannuation contributions that do not exceed the age-based limits but are considerably in excess of the value of the services provided by the employee?

Fringe benefits tax: will benefits provided to employees of administration entities or combined administration/service entities who are also partners of an associated partnership give rise to a fringe benefits tax liability?

Income tax: fringe benefits tax and superannuation guarantee: salary sacrifice arrangements

Income tax: deductions that relate to personal services income

Income tax: superannuation contributions

Compendium

Deductibility of superannuation contributions made for directors of a passive investment company

What is the tax treatment of an expense incurred by a superannuation fund that is paid by an employer or eligible person on behalf of a superannuation fund and that is journalised as a superannuation contribution?

Fringe benefits tax: can administration entities or combined administration/service entities to which Taxation Ruling IT 2494 applies provide fringe benefits to employees who are also partners of an associated partnership?

Income tax: fringe benefits tax and superannuation guarantee: salary sacrifice arrangements

Income tax: deductions that relate to personal services income

Income tax: superannuation contributions

Income tax, fringe benefits tax and superannuation guarantee: salary sacrifice arrangements

Superannuation contributions - deductions and rebates: Contributions for spouse of controlling shareholder

Deduction limit for employer defined benefit superannuation contributions

Superannuation deductions and the research and development tax concession

Superannuation: deductions for contributions made for eligible employees

Employer superannuation contributions: controlling interest

Deductibility of superannuation contributions made for directors of a corporate trustee

Deduction limit for employer superannuation contributions under subsection 82AAC(2) of the ITAA 1936 - associates for part of the year of income