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Legislation
ATO documents that consider ITAA 1997 s 328
46 documents
Income tax: Simplified Tax System eligibility - STS average turnover
Income tax: Simplified Tax System: eligibility - grouping rules (*STS affiliate, control of non fixed trusts)
Income tax: Arafura Pearl Project 2010
CGT: Rollover of depreciating assets from a partnership (STS taxpayer) to a wholly-owned company
Simplified Tax System: termination value of a depreciating asset upon the death of the owner, an STS taxpayer.
Simplified Tax System (STS) and hire purchase payments