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Legislation
ATO documents that consider ITAA 1997 s 376-45
4 documents
Income tax: for the purposes of Division 376 of the Income Tax Assessment Act 1997 , are some insurance premiums excluded from film production expenditure?
Income tax: to what extent are freight costs included in 'qualifying Australian production expenditure' within the meaning of section 376-40 of the Income Tax Assessment Act 1997 ?
Income tax: for the purposes of Division 376 of the Income Tax Assessment Act 1997, does film production expenditure include insurance premiums payable under 'extra expense' policies?
Income tax: to what extent are freight costs included in 'qualifying Australian production expenditure' within the meaning of section 376-40 of the Income Tax Assessment Act 1997?