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Legislation
ATO documents that consider ITAA 1936 s IVA
616 documents
Imported hybrid mismatch rule - ATO's compliance approach
Intangibles migration arrangements
Compendium
Restructures and the thin capitalisation and debt deduction creation rules - ATO compliance approach
Compendium
Compendium
Personal services businesses and Part IVA of the Income Tax Assessment Act 1936
Application of General Anti-Avoidance Rules
Guidelines for settlement of widely based tax disputes
Treatment of non-resident captive insurance arrangements
Interaction between Subdivisions 284-B and 284-C of Schedule 1 to the Taxation Administration Act 1953
Provision of advice and guidance by the ATO
Remission of administrative penalties relating to schemes imposed by subsection 284-145(1) of Schedule 1 to the Taxation Administration Act 1953
Economic advice and the Economist Practice
Administration of transfer pricing penalties for income years commencing on or after 29 June 2013
Advance Pricing Arrangements
Administration of scheme penalties arising from the application of Subdivision 815-A for income years which started on or after 1 July 2004 and before 1 July 2012
Diverted profits tax assessments
Administering general anti-abuse rules, such as a principal or main purposes test, included in any of Australia's tax treaties
Application of the promoter penalty laws