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Legislation
ATO documents that consider ITAA 1997 s 35
117 documents
Income tax: FEA Plantations Project 2009 Post 30 June Investors - Woodlot Option 4
Income tax: FEA Plantations Project 2009 Post 30 June Investors - Woodlot Unit 5
Income tax: AgriWealth 2010 Timber Project
Income tax: AgriWealth 2011 Timber Project
Income tax: AgriWealth 2012 Softwood Timber Project
Income tax: TFS Sandalwood Project 2013
Income tax: TFS Sandalwood Project 2012
Income tax: TFS High Net Worth Sandalwood Project 2015
Income tax: TFS Indian Sandalwood Project 2016 Sophisticated Investor Offer
Income tax: TFS Indian Sandalwood Project 2016 Sophisticated Investor Offer 31 December 2016
Capital Allowances: business related costs - amount you can deduct - income year in which business ceases
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 (ITAA 1997), is the amount included under paragraph (a) of the 'income requirement' in subsection 35-10(2E) increased when applying the 'otherwise deductible rule' in section 24 of the Fringe Benefits Tax Assessment Act 1986 (FBTAA)?
Income tax: Division 35 - non-commercial business losses
Income tax: Non-commercial losses - application of subsections 35-10(2) and 35-10(4) 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: Margaret River Wine Business
Income tax: Plantation Forestry Managers Limited, Hardwood Project No 2 1999