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Legislation
ATO documents that consider ITAA 1997 s 25-25
41 documents
Income tax: deductibility of interest in relation to an investment in a Chan & Naylor Property Investor Trust
Borrowing expenses passed on to a subsidiary
Deductibility of card payment fee incurred in paying income tax liability under section 25-5, section 25-25 or section 8-1 of the ITAA 1997
Income tax: consolidation: how is a consolidated group's allocable cost amount in a leaving entity worked out under section 711-20 of the Income Tax Assessment Act 1997 in respect of an asset that is treated as if it were a CGT asset under subsection 705-30(5)?
Income tax: taxation implications of the Century Yuasa Batteries decision
Income tax: functional currency - when is an amount not in the 'applicable functional currency'?
Income tax: is a deduction for borrowing costs allowable under section 67 of the Income Tax Assessment Act 1936 when a loan does not proceed?
Income tax: Australian South Sea Pearl Project 2006 (Retail)
Income tax: Arafura Pearl Project 2007
Income tax: Arafura Pearl Project 2008
Borrowing expenses - Stamp Duty on transfer of title, Lands Title Office search and registration of title fees
Deductibility of interest and fees on moneys borrowed to make superannuation contributions.
Deductions - Mortgage Protection Insurance
Rental Property - deductibility of estimate for cost of actual construction expenditure
Borrowing expenses - on purchase of vacant land and the construction of a house for future income producing purposes
Rental Property Expenses - deductibility of loan establishment fees
Borrowing costs - Lenders Mortgage Insurance
Borrowing Expenses - Lenders Mortgage Insurance - Loan Refinanced
Borrowing expenses - costs of maintaining non-income producing property used as collateral for a loan
Rental Property Expenses - bank guarantee in lieu of deposit - deductibility of fees