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Legislation
ATO documents that consider ITAA 1936 s IVA
616 documents
Income tax: lease surrender receipts and payments
Income tax: application of the Australia/New Zealand Double Tax Agreement to New Zealand Resident Trustees of New Zealand Foreign Trusts
Income tax: indemnification of royalty withholding tax
Income tax: capital gains: meaning of the words 'the beneficiaries and terms of both trusts are the same' in paragraphs 104-55(5)(b) and 104-60(5)(b) of the Income Tax Assessment Act 1997
Income tax: deductibility of service fees paid to associated service entities: Phillips arrangements
Income tax: scrip for scrip roll-over arrangements - application of Subdivision 124-M of the Income Tax Assessment Act 1997 - Part IVA of the Income Tax Assessment Act 1936
Income tax: consolidation: errors in tax cost setting amounts of reset cost base assets
Income tax: sale and leasebacks
Income tax: registered agricultural managed investment schemes
Income tax: royalty withholding tax and the assignment of copyright
Income tax: application of Part IVA of the Income Tax Assessment Act 1936 to 'wash sale' arrangements
Income tax: genuine redundancy payments
Income tax, Pay As You Go Withholding and fringe benefits tax: tax consequences on the issue, holding and redemption of bonus units as part of an employee benefits trust arrangement
Income tax: the interaction of Division 820 of the Income Tax Assessment Act 1997 and the transfer pricing provisions in relation to costs that may become debt deductions, for example, interest and guarantee fees
Income tax: objections against income tax assessments
Income tax: employee remuneration trusts
Income tax: thin capitalisation - the arm's length debt test
Income tax: personal services income and personal services businesses
Income tax: the taxation consequences for taxpayers entering into certain linked or split loan facilities
Application of Part IVA