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Legislation
ATO documents that consider ITAA 1997 s 3-1
99 documents
Income tax: application of the Australia/New Zealand Double Tax Agreement to New Zealand Resident Trustees of New Zealand Foreign Trusts
Income tax: consolidation: retained cost base assets consisting of Australian currency or right to receive a specified amount of such currency
Income tax: Listed investment companies
Private rulings
Income tax, fringe benefits tax and product grants and benefits: Private Rulings
Income tax: Section 254T of the Corporations Act and the assessment and franking of dividends paid from 28 June 2010
Income tax: capital gains: goodwill of a business
Income tax, fringe benefits tax and superannuation guarantee: salary sacrifice arrangements
Income tax and capital gains tax: capital gains in pre-CGT tax treaties
Non-income producing property - rates and fencing expenses
Deductibility of Loss in Value of Shares as Trading Stock
Share and Securities Trading.
Income tax: Capital gains tax - cost base of asset to which a beneficiary becomes absolutely entitled
Assessability of compensation for damage to a depreciable asset
Capital allowances: balancing adjustment - depreciating assets and capital expenditure of primary producers
Capital allowances: balancing adjustment on sale of a depreciating asset being capital works
Capital gains tax: 'GP Links' Amalgamation Incentive Payments
Capital gains tax: Sale of shares in demerged non-resident company by resident shareholder - reduction of capital gain by amount of assessable dividend
Irish income levy and Article 2 of the Irish Agreement