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Legislation
ATO documents that consider ITAA 1997 s 28 and 900
7 documents
Fringe benefits tax: when an employer reimburses an amount of expenditure incurred by an employee to a third party, under a salary sacrifice (or similar) arrangement with that employee where that expenditure is notionally subject to Division 35 of the Income Tax Assessment Act 1997 , is the amount included under subsection 35-10(2E) increased when applying the 'otherwise deductible rule' in section 24 of the Fringe Benefits Tax Assessment Act 1986 ?
Fringe benefits tax: otherwise deductible rules and Division 35 of the Income Tax Assessment Act 1997
Compendium
Fringe benefits tax: employer clients of Universal Gift Card Pty Ltd who make use of Universal Gift Card Pty Ltd's Minor expenses card
Fringe benefits tax: when an employer reimburses an amount of expenditure incurred by an employee to a third party, under a salary sacrifice (or similar) arrangement with that employee, where that expenditure is notionally subject to Division 35 of the Income Tax Assessment Act 1997 (ITAA 1997), is the amount included under paragraph (a) of the 'income requirement' in subsection 35-10(2E) increased when applying the 'otherwise deductible rule' in section 24 of the Fringe Benefits Tax Assessment Act 1986 (FBTAA)?
Fringe benefits tax: otherwise deductible rules and Division 35 of the Income Tax Assessment Act 1997
Income tax: deductibility of self-education expenses