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Legislation
ATO documents that consider ITAA 1997 s 3-1
99 documents
Miscellaneous taxes: application of the income tax and GST laws to immediate transfer farm-out arrangements
Miscellaneous taxes: application of the income tax and GST laws to deferred transfer farm-out arrangements
Income tax: capital gains: what is an 'antique' for the purposes of the definition of 'collectable' in subsection 108-10(2) of the Income Tax Assessment Act 1997?
Income tax: consolidation: can the profit received on the disposal of membership interests in a subsidiary member of a consolidated group be income according to ordinary concepts?
Income tax: should a taxpayer who has incurred a tax loss or made a net capital loss for an income year retain records relevant to the ascertainment of that loss only for the record retention period prescribed under income tax law?
Income tax: factors taken into account in applying paragraphs 99B(2)(a) and (b) of the Income Tax Assessment Act 1936
Income tax: capital gains: goodwill of a business
Income tax: fringe benefits tax and superannuation guarantee: salary sacrifice arrangements
Income tax: deductions that relate to personal services income
Income tax: consolidation: retained cost base assets consisting of Australian currency or a right to receive a specified amount of such currency
Income tax: the meaning of 'foreign income' in subsection 6AB(1) of the Income Tax Assessment Act 1936 - inclusion of statutory income
Income tax: listed investment companies
Private rulings
Private rulings
Income tax: retail premiums paid to shareholders where share entitlements are not taken up or are not available
Income tax: section 254T of the Corporations Act 2001 and the assessment and franking of dividends paid from 28 June 2010
Compendium
Income tax: capital gains: employee share scheme: Telstra Corporation Limited
Income tax: Thales SA 'World Classic 2002' Employee Share Offer
Income tax: Thales SA 'World Leverage 2002' Employee Share Offer