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Legislation
ATO documents that consider ITAA 1997 s 108-5(1)
63 documents
Income tax: capital gains: is know-how a CGT asset?
Income tax: capital gains: can property or a right, the 'market value' of which is nil, be a CGT asset?
Income tax: is bitcoin a 'foreign currency' for the purposes of Division 775 of the Income Tax Assessment Act 1997?
Compendium
Income tax: is bitcoin a 'CGT asset' for the purposes of subsection 108-5(1) of the Income Tax Assessment Act 1997 ?
Income tax: is bitcoin trading stock for the purposes of subsection 70-10(1) of the Income Tax Assessment Act 1997 ?
Fringe benefits tax: is the provision of bitcoin by an employer to an employee in respect of their employment a property fringe benefit for the purposes of subsection 136(1) of the Fringe Benefits Tax Assessment Act 1986 ?
Income tax: taxation of rights and retail premiums under renounceable rights offers where shares held on capital account
Income tax: proposed return of capital: Equities and Freeholds Limited (previously Goldlink GrowthPlus Limited)
Digital Surge Pty Ltd - voluntary administration
Income tax: Challenger Guaranteed Annuity (Liquid Lifetime)
Income tax: Challenger CarePlus
Income tax: tax consequences for Australian Policyholders of an Executive Investment Bond
Income tax: tax consequences of investing in PTrackERS
Income tax: Challenger Guaranteed Annuity (Floating Rate Fixed Term)
Income tax: Challenger Life Company Limited CarePlus Annuity and Insurance
Income tax: Challenger Guaranteed Annuity (Liquid Lifetime) - 2020
Income tax: Challenger Guaranteed Annuity (Short Term)
Tax consequences for Australian policyholders of a Quilter executive investment bond
Challenger Lifetime Annuity (Liquid Lifetime)