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Legislation
ATO documents that consider ITAA 1936 s 82KK
3 documents
Income tax: various income tax issues relating to the horse industry; including whether racing, training and breeding activities (carried out as stand-alone activities or in combination) amount to the carrying on of a business
Infrastructure borrowings: Direct infrastructure borrowings - anti-avoidance - deferral of deduction for payment to associate
Income tax: various income tax issues relating to the horse industry; including whether racing, training and breeding activities (carried out as stand-alone activities or in combination) amount to the carrying on of a business