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Legislation
ATO documents that consider ITAA 1936 s H of Division 3 of Part III
222 documents
Instreet Structured Investment Pty Ltd - Instreet Masti
W.A. Blue Gum Project 2025
Timing of deductions for prepaid interest expenditure where the payment includes an amount in advance and an amount in arrears
Deductibility: 'annual financing costs' paid in advance under a fixed interest commercial bill facility - date incurred
'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: what activities are 'seasonally dependent agronomic activities' for the purposes of section 82KZMG of the Income Tax Assessment Act 1936 ?
Income tax: does failure to plant all the trees intended to be established under a forestry managed investment scheme covered by Division 394 of the Income Tax Assessment Act 1997 mean that no deduction is allowable under Division 394 in respect of a participant's initial contribution to the scheme?
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
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)?
Income tax: Timber Capital Plantation Prospectus 1999
Income tax: Timber Capital Plantation Prospectus 1999
Income tax: Timber Capital Plantation 1995 Prospectus
Income tax: Timber Capital Plantation 1996 Prospectus
Income tax: Timber Capital Plantation 1997 Prospectus
Income tax: Timber Capital Plantation 1998 Prospectus
Income tax: 2009 Willmott Forests Premium Forestry Blend Project
Income tax: Rewards Group Premium Timber Project 2009
Income tax: Rewards Group Premium Timber Project 2009 - Late Growers
Timing of deduction for prepaid interest on a jointly owned passive investment