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Legislation
ATO documents that consider ITAA 1936 s 94J
12 documents
Goods and services tax: in the application of items 2 and 3 and paragraph (b) of item 4 in the table in subsection 38-190(1) of the A New Tax System (Goods and Services Tax) Act 1999: [bull ] when is a 'non-resident' or other 'recipient' of a supply 'not in Australia when the thing supplied is done'? [bull ] when is 'an entity that is not an Australian resident' 'outside Australia when the thing supplied is done'?
Income tax: can section 23AJ of the Income Tax Assessment Act 1936 apply to a dividend when it is paid by a company (not being a Part X Australian resident) to an Australian resident company which receives it in its capacity as a partner in a partnership?
Income tax: aggregated turnover - application of the 'connected with' concept to corporate limited partnerships
Income tax: the taxation implications of 'partnership salary' agreements
Interest on debentures issued by a limited partnership and the definition of a 'company' for the purposes of the interest withholding tax exemption
Interest on debentures issued by a limited liability partnership and the meaning of 'resident of Australia' for the purposes of the interest withholding tax exemption
CGT event A1: partnership becomes corporate limited partnership
Employee share scheme: whether interests in a corporate limited partnership are ordinary shares
Capital gains tax: scrip for scrip roll-over - Delaware limited partnerships
Income tax: aggregated turnover - application of the 'connected with' concept to corporate limited partnerships
Consolidation - modified market value
Debt/Equity Borderline: the characterisation of a priority partnership interest issued by a corporate limited partnership