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Legislation
ATO documents that consider ITAA 1997 s 30-15
42 documents
Income tax: Community Housing Canberra Limited - deductibility of donations under a Payment Direction Deed
J2SI VIC SIB Limited - valuation methodology for loan guarantee provided by public and private ancillary funds
YWCA Canberra Ltd - deductibility of donations under a Payment Direction Deed
Living Learning Pty Ltd - loans from public and private ancillary funds
St Vincent's Institute of Medical Research - deductibility of donations
Arrangements to improperly access deductions for donations of 'barter credits'
Gifts or contributions of money made by an executor under the terms of a will
Deductibility of payments to charitable institutions nominated by clients
Income tax: necessitous circumstances funds
Income tax and fringe benefits tax: public benevolent institutions
Income tax: tax deductible gifts - what is a gift
Gifts - advantage of a material character
CGT - testamentary gift of property
Gifts/Contributions by executor of deceased estate - property held more than 12 months
Gifts/Contributions - Deductibility of gifts purchased more than 12 months prior to gifting
Gifts/Contributions - commencement of 12 months period of ownership on gift of property by executor of deceased estate.
Deductibility of a donation of property made to a school
Deductibility of a donation made in the taxpayer's name by another person
Deductibility of gift of property purchased more than 12 months prior to the gifting - value less than $5000
Deductibility of gift of property to a charity