Legislation

ITAA 1997 s 3 to 5 of this Determination, the foreign pension or annuity income for the income year must generally be translated at the time of receipt (or the time of derivation, if this is earlier) of the payments under item 6 of the table in subsection 960-50(6)

ATO documents that consider ITAA 1997 s 3 to 5 of this Determination, the foreign pension or annuity income for the income year must generally be translated at the time of receipt (or the time of derivation, if this is earlier) of the payments under item 6 of the table in subsection 960-50(6)

2 documents

TD 2006/54currentTD · 2006

Income tax: how does a taxpayer work out the amount to be included in assessable income under section 27H of the Income Tax Assessment Act 1936 for a superannuation pension or annuity that is payable in a foreign currency?

TD 2006/D20 (Finalised)replacedTD · 2006