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Legislation
ATO documents that consider ITAA 1936 s IVA
616 documents
Income tax: insurance registers
Income tax: assessability of amounts from the sale of wheat and grain to AWB (International) Limited or AWB (Australia) Limited
Income tax: assessability of amounts from the sale of barley, grain or other commodities to ABB Grain Export Limited or ABB Grain Limited
Income tax: Australian films - Division 10B - tax avoidance schemes
Income tax: deductibility of payments incurred on moneys raised through the issue of perpetual notes
Income tax: the taxation consequences for taxpayers issuing certain stapled securities
Income tax: home loan unit trust arrangement
Income tax: licence arrangements for intellectual property - Division 40 - tax avoidance schemes
Income tax: deductions that relate to personal services income
Income tax: attribution of personal services income
Income tax: international transfer pricing - cost contribution arrangements
Income tax: consolidation: the meaning and application of the single entity rule in Part 3-90 of the Income Tax Assessment Act 1997
Income tax: indemnification of royalty withholding tax
Income tax: capital gains: application of CGT event K6 (about pre-CGT shares and pre-CGT trust interests) in section 104-230 of the Income Tax Assessment Act 1997
Income tax: taxation treatment of volume rebates paid to a retailer association
Income tax: application of the Australia/New Zealand Double Tax Agreement to New Zealand Resident Trustees of New Zealand Foreign Trusts
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: lease surrender receipts and payments
Private rulings
Income tax: sale and leasebacks