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Legislation
ATO documents that consider ITAA 1997 s 104-25
390 documents
Goods and services tax: guarantees and indemnities
Miscellaneous taxes: application of the income tax and GST laws to immediate transfer farm-out arrangements
Miscellaneous taxes: application of the income tax and GST laws to deferred transfer farm-out arrangements
Compendium
Application of section 45B of the Income Tax Assessment Act 1936 to share capital reductions
Income tax: capital gains: what are the capital gains tax consequences for a beneficiary of a discretionary trust who renounces their interest in the trust?
Income tax: capital gains: how do Parts 3-1 and 3-3 of the Income Tax Assessment Act 1997 ('ITAA 1997') treat:(a) a final liquidation distribution, including where all or part of it is deemed by subsection 47(1) of the Income Tax Assessment Act 1936 ('ITAA 1936') to be a dividend; and (b) an interim liquidation distribution to the extent it is not deemed to be a dividend by subsection 47(1)?
Income tax: payments received under the National Redress Scheme for Institutional Child Sexual Abuse Act 2018
Income tax capital gains: treatment of forfeited deposits
Income tax: tax consequences of financial contracts for differences
Income tax: lease surrender receipts and payments
Income tax: retail premiums paid to shareholders where share entitlements are not taken up or are not available
Income tax: Investment in the Wattle Group
Income tax: compensation payments to Holocaust survivors and their relatives - Remembrance, Responsibility and Future Foundation
Income tax: compensation payments to Holocaust survivors and their relatives - French Ministry of Defence Fund for Orphans
Income tax: capital gains: compensation receipts - Indigenous Wages and Savings Reparations Process
Income tax: Thales SA 'World Classic 2002' Employee Share Offer
Income tax: Thales SA 'World Leverage 2002' Employee Share Offer
Income tax: AXA SA 2001 Traditional Plan Share Offer for Australian employees
Income tax: AXA SA 2002 Traditional Plan Share Offer for Australian employees