Loading…
Loading…
Legislation
ATO documents that consider ITAA 1936 s IVA
616 documents
Goods and services tax: what are the results for GST purposes of barter exchanges engaging in the arrangement described in Taxpayer Alert TA 2005/4?
Goods and services tax: what are the results for GST purposes of a charitable institution engaging with an associated endorsed charitable institution in an arrangement described in Taxpayer Alert TA 2007/1?
Goods and Services Tax: transitional arrangements - supplies, including supplies of rights, made before 1July 2000 and the extent to which such supplies are taken to be made on or after 1 July 2000
Goods and services tax: arrangements of the kind described in Taxpayer Alert TA 2004/9 - exploitation of the second-hand goods provisions to obtain input tax credits
Goods and services tax: application of Division 165 of A New Tax System (Goods and Services Tax) Act 1999 where a land owner engages the services of an associate to arrange construction of residential premises for lease under an arrangement described in Taxpayer Alert TA 2009/5
Attribution Managed Investment Trusts: choice to treat separate classes as separate AMITs
Superannuation reform: total superannuation balance
Small Business Restructure Roll-over: genuine restructure of an ongoing business and related matters
Superannuation reform: transitional CGT relief for complying superannuation funds and pooled superannuation trusts
Compendium
Non-concessional MIT income
OECD hybrid mismatch rules - targeted integrity rule
Compendium
Temporary full expensing
Application of paragraphs 215-10(1)(c) and 215-10(1)(d) of the Income Tax Assessment Act 1997
ATO compliance approach to taxation issues associated with cross-border related party financing arrangements and related transactions
Part IVA of the Income Tax Assessment Act 1936 and restructures of hybrid mismatch arrangements
Transfer pricing issues related to inbound distribution arrangements
Allocation of professional firm profits - ATO compliance approach
Compendium