Legislation

ITAA 1997 s 20-A does not apply to recoupment amounts that are ordinary income or amounts that are included in assessable income by some other provision

ATO documents that consider ITAA 1997 s 20-A does not apply to recoupment amounts that are ordinary income or amounts that are included in assessable income by some other provision

2 documents

TR 1999/10currentTR · 1999

Income tax and fringe benefits tax: Members of Parliament - allowances, reimbursements, donations and gifts, benefits, deductions and recoupments

TR 1999/D6 (Finalised)replacedTR · 1999

Income tax and fringe benefits tax: Members of Parliament - allowances, reimbursements, donations and gifts, benefits, deductions and recoupments