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Legislation
ATO documents that consider ITAA 1936 s 95(2)
9 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: capital gains: scrip for scrip roll-over: exchange of units in NMFM Split Equity Fund No. 1 for units in Wholesale Australian Equity Value Fund
Income tax: capital gains: scrip for scrip roll-over: exchange of units in Investa Brisbane Commercial Trust, Investa Fourth Commercial Trust and Investa Sixth Commercial Trust for units in Investa Diversified Office Fund
Income tax: GDI Property Group - creating a new stapled security
Income tax: CFS Retail Property Trust Group stapled security - units in CFS Retail Property Trust 2 replaced by shares in CFX Co Limited
Income tax: scrip for scrip roll-over: exchange of units in several trusts for units in the Aventus Retail Property Fund
Western I.V.F. Pty Ltd - scrip for scrip roll-over
Zurich Life Insurance (Hong Kong) Limited - Matterhorn life insurance policy
Assessability of trust distributions to non-resident beneficiaries