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Legislation
ATO documents that consider ITAA 1997 s 32
8 documents
Goods and services tax: supplies of things (other than goods or real property) made to non-residents but provided to another entity in Australia
Income tax: is an employer entitled to a deduction under section 8-1 of the Income Tax Assessment Act 1997 for the annual fee incurred on an airport lounge membership for use by its employees?
Income tax: international transfer pricing - operation of Australia's permanent establishment attribution rules
GST and entitlement to an input tax credit for acquisitions that are used to make supplies to customers who provide entertainment
GST and entitlement to input tax credits for acquisitions made to supply meals to clients in an in-house dining facility
GST and entitlement to input tax credits for entertainment expenses incurred by an entity that cannot make income tax deductions
Goods and services tax: supplies of things (other than goods or real property) made to non-residents but provided to another entity in Australia
Income tax: application of Division 13 of Part III and double tax agreements to permanent establishments