Loading…
Loading…
Legislation
ATO documents that consider ITAA 1997 s 35
117 documents
Non-commercial business losses - Commissioner's discretion regarding flood, bushfire or COVID-19
Income tax: is any part of an amount, which is otherwise deductible as a transport expense for travel between workplaces (one of which is a business), attributable to the relevant business activity under subsection 35-10(2) of the Income Tax Assessment Act 1997?
Fringe benefits tax: when an employer reimburses an amount of expenditure incurred by an employee to a third party, under a salary sacrifice (or similar) arrangement with that employee where that expenditure is notionally subject to Division 35 of the Income Tax Assessment Act 1997 , is the amount included under subsection 35-10(2E) increased when applying the 'otherwise deductible rule' in section 24 of the Fringe Benefits Tax Assessment Act 1986 ?
Income tax: Division 35 - non-commercial business losses
Income tax: Non-commercial losses - application of subsections 35-10(2) and 35-10(4) of the Income Tax Assessment Act 1997 to business activities carried on in partnership.
Income tax: carrying on business as a professional artist
Fringe benefits tax: otherwise deductible rules and Division 35 of the Income Tax Assessment Act 1997
Income tax: Level 1 private practice arrangements of senior medical practitioners employed by a NSW Public Health Organisation
Income tax: Scheme A private practice arrangements of specialist medical officers employed by the ACT Government as represented by ACT Health
Income tax: 100% payment private practice arrangements of full-time medical practitioners of a Victorian Health Service
Income tax: private practice arrangements for salaried medical officers in South Australian public hospitals
Income tax: NSW Department of Environment, Climate Change and Water - Biodiversity Banking and Offsets Scheme
Income tax: Category B 100% assignment model private practice arrangement for salaried specialists employed by the Northern Territory in Northern Territory Public Hospitals
Income tax: 100% donation private practice arrangements of full-time dentists, dental specialists and dental prosthetists of Dental Health Services Victoria participating in Commonwealth Medicare Chronic Disease Dental Scheme
Income tax: private practice arrangement for Medical Practitioners of the Intensive Care Unit of the Royal Melbourne Hospital
Income tax: private practice arrangement for Clinicians of Queensland Health
Income tax: liquidation - Great Southern Plantation and Gunns Plantations Limited Woodlot Schemes
Prepaid Services Warrant Arrangement
Managed Investment Schemes: Purported partnership participation
Income tax: Willmott Forests Project - 2007 Product Disclosure Statement (2008 Growers)