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Legislation
ATO documents that consider ITAA 1936 s 82KZM
72 documents
Income tax: can section 82KZM of the Income Tax Assessment Act 1936 apply to a prepayment for a service to be provided over a 12 month period?
Income tax: over what period are two or more prepayments under the same agreement apportioned in terms of section 82KZM of the Income Tax Assessment Act 1936 ?
Income tax: does an annual payment under an agreement that is high in relation to subsequent payments under the same agreement have to be apportioned in terms of section 82KZM of the Income Tax Assessment Act 1936 ?
Fringe benefits tax: does a prepayment to which section 82KZM of the Income Tax Assessment Act 1936 applies qualify as a 'once-only deduction' under subsection 136(1) of the Fringe Benefits Tax Assessment Act 1986?
Income tax: taxation consequences of trading in a previously leased asset for a replacement leased asset
Income tax: deductibility of interest incurred on borrowings in relation to the Macquarie Fusion Funds - November 2006 Offer
Income tax: deductibility of interest incurred on borrowings under the Leveraged Equities Share Protection Plan
Income tax: deductibility of interest incurred on borrowings in relation to the Macquarie Fusion Funds - June 2007 Offer
Income tax: tax consequences of investing in ABN AMRO Protected Equity Instalment Series 2007 Product Disclosure Statement - cash applicants
Income tax: tax consequences of investing in the Commonwealth Bank Protected Portfolio Loan
Income tax: tax consequences of investing in JPMorgan Dividend Advance Resettable Warrant Instalments Series IQA, IQB May 2007 Product Disclosure Statement - cash applicants and secondary market purchasers
Income tax: deductibility of interest incurred on borrowings in relation to the Macquarie Fusion Funds - November 2007 Offer
Income tax: tax consequences of investing in the Westpac Protected Equity Loan
Income tax: deductibility of interest incurred on borrowings in relation to the Macquarie Fusion Funds - June 2008 Offer
Income tax: tax consequences of investing in ABN AMRO Self Funding Instalment Warrants TL3SZZ Series 2006 Product Disclosure Statement - cash applicants and secondary market purchasers
Income tax: tax consequences of investing in ABN AMRO High Leverage Instalment Warrants TL3IZA-IZC Series 2006 Product Disclosure Statement - cash applicants and secondary market purchasers
Income tax: tax consequences of investing in ABN AMRO Unlisted Rolling Instalment Warrants 2007 Product Disclosure Statement (Cash Applicants) - Navra Blue Chip Australian Share Retail Fund
Income tax: tax consequences of investing in ANZ Protected Equity Leveraged Solutions
Income tax: deductibility of interest incurred on borrowings related to the Merrill Lynch Structured Equity Loan
Income tax: tax consequences of investing in MQ Listed Protected Loan