Loading…
Loading…
Legislation
ATO documents that consider ITAA 1997 s 102-20
17 documents
Income tax: capital gains: does the redenomination of a financial arrangement to the Euro constitute:(a) the derivation of assessable income or the incurrence of an allowable deduction; (b) the realisation of a currency exchange gain or loss for the purposes of Division 3B of Part III of the Income Tax Assessment Act 1936; or (c) a CGT event?
Income tax: Investment in the Wattle Group
Income tax: Westpac Banking Corporation Employee (Deferral) Share Plan
Income tax: Westpac Banking Corporation Employee (Exempt) Share Plan
Income tax: Westpac Banking Corporation Restricted Share Plan
Income tax: treatment of payments received under the Western Port Commercial Netting Licence Surrender and Relocation Program
Income tax: BT Investment Management Limited - Employee Equity Plan
Income tax: amendment of terms of Reset Exchangeable Securities and Preference Shares: Insurance Australia Group Limited
Income tax: treatment of compensation payments received under Division 5 of Part 8 of the Fisheries Act 1995 (Vic) relating to phasing out commercial net fishing in Port Phillip Bay
Capital gains tax: capital losses: rights in relation to non-resident company
Capital gains tax: capital losses: shares in non-resident company
Company Losses- applying a part year net capital loss
Assessability of capital gain derived by non-resident from sale of real property situated in Australia
Income tax: capital gains: does the redenomination of a financial arrangement to the Euro constitute:(a) the derivation of assessable income or the incurrence of an allowable deduction; (b) the realisation of a currency exchange gain or loss for the purposes of Division 3B of Part III of the Income Tax Assessment Act 1936; or (c) a CGT event?
Income tax: consolidation: under subitem 50(5) of Part 4 of Schedule 3 to the Tax Laws Amendment (2012 Measures No.2) Act 2012, does the original 2002 law only apply to the particulars that form part of a head company's assessment for an income year in respect of a joining entity if the latest notice of assessment for that income year, which relates to subsection 701-55(6) of the original 2002 law in respect of that joining entity, is served on the head company before 12 May 2010?
Capital gains tax - capital loss - beneficiary wanting to claim loss made by discretionary trust
Assessability of a capital gain derived by a non-resident from the sale of real property situated in Australia - no double tax agreement applies