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Legislation
ATO documents that consider ITAA 1936 s IIIA
40 documents
Goods and services tax: GST treatment of financial supplies and related supplies and acquisitions
Income tax: capital gains: if a taxpayer receives compensation for the loss or destruction of his or her motor vehicle, or for permanent damage to his or her motor vehicle, does the receipt have any CGT consequences?
Income tax: capital gains tax consequences of a contract for the sale of land falling through
Income tax: capital gains tax implications of varying rights attaching to shares
Income tax: capital gains: treatment of compensation receipts
Income tax: capital gains: guidelines to determine whether an amount described in a sale of business agreement as consideration for goodwill is properly characterised as a lease premium
Income tax: capital gains: compensation received by landowners from public authorities
Income tax: taxation consequences of trading in a previously leased asset for a replacement leased asset
Income tax: Atlassian Corporation Plc Depositary Programs and conversion of Atlassian Corporation Plc shares
Irish Universal Social Charge and Article 2 of the Irish Double Tax Agreement
Japanese Special Income Tax for Reconstruction and Article 2 of the Japanese Double Tax Convention
Japanese Special Corporation Tax for Reconstruction and Article 2 of the Japanese Double Tax Convention
Goods and services tax: GST treatment of financial supplies and related supplies and acquisitions
Goods and services tax: GST treatment of financial supplies and related supplies and acquisitions
Income tax: does Division 3B of Part III of the Income Tax Assessment Act 1936 (Division 3B) apply to ordinary shares denominated in foreign currency?
Income tax: capital gains: how does Part IIIA of the Income Tax Assessment Act 1936 operate where all or part of a liquidator's final distribution is deemed to be a subsection 47(1) dividend and assessed as income under subsection 44(1)?
Income tax: capital gains: is a capital loss available under
Income tax: capital gains: when does a member dispose of shares in a company, for the purposes of Part IIIA of the Income Tax Assessment Act 1936 (ITAA), if the company is dissolved under the Corporations Law?
Income tax: if a parcel of land acquired after 19 September 1985 is subdivided into lots ('blocks'), is a disposal of a block of the subdivided land treated by Part IIIA of the Income Tax Assessment Act 1936 as the disposal of part of an asset (the original land parcel) or the disposal of an asset in its own right (the subdivided block)?
Income tax: capital gains: if a taxpayer receives compensation for the loss or destruction of his or her motor vehicle, or for permanent damage to his or her motor vehicle, does the receipt have any CGT consequences?