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Legislation
ATO documents that consider ITAA 1936 s 82KZL(1)
119 documents
Income tax: tax consequences for a Solar Gardener in a gardener-funded Enova Solar Garden Project
Tax consequences of investing in C2 Gateway Deferred Purchase Agreement
Instreet Masti
Bell Geared Equities Investment
UBS Structured Option and Loan Facility
National Australia Bank Tailored Equity Solutions Facility
Morgan Stanley Option and Loan Facility
Tax consequences of investing in the Anadara Deferred Purchase Agreement
C2 Gateway Deferred Purchase Agreement
Bell Geared Equities Investment
Instreet Structured Investment Pty Ltd - Instreet Masti
Timing of deductions for prepaid interest expenditure where the payment includes an amount in advance and an amount in arrears
'Excluded expenditure' under the prepayment rules and the impact of GST in determining whether an amount of expenditure is less than $1,000
Are prepaid audit fees 'excluded expenditure'?
Income tax: is the cost of life membership paid to a work-related or business association an allowable deduction and, if it is, is it allowable in full in the year it is paid?
Income tax: employee remuneration trusts
Income tax: will a deduction remain allowable under subsection 394-10(1) of the Income Tax Assessment Act 1997 where a CGT event happens in relation to a participant's forestry interest in a forestry managed investment scheme within 4 years after the end of the income year in which the participant first pays an amount under the scheme (subsection 394-10(5) of that Act)?
Timing of deduction for prepaid interest
Prepayments: 'required to be incurred by a law'