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Legislation
ATO documents that consider ITAA 1997 s 394-10(5)
8 documents
Income tax: does the disposal or termination of an interest in a non-forestry managed investment scheme which arises as a result of circumstances outside the control of the taxpayer result in the denial of deductions previously allowed under paragraph 8-1(1)(b) of the Income Tax Assessment Act 1997 in respect of your contributions to the scheme?
Income tax: does the disposal or termination of an interest in a non-forestry managed investment scheme which arises as a result of circumstances outside the control of the taxpayer result in the denial of deductions previously allowed under paragraph 8-1(1)(b) of the Income Tax Assessment Act 1997 in respect of your contributions to the scheme?
Income tax: will a deduction remain allowable under subsection 394-10(1) of the Income Tax Assessment Act 1997 where a CGT event happens in relation to a participant's forestry interest in a forestry managed investment scheme within 4 years after the end of the income year in which the participant first pays an amount under the scheme (subsection 394-10(5) of that Act)?
Income tax: ITC Diversified Forestry Project 2009
Income tax: ITC Pulpwood Project 2009
Income tax: ITC Sandalwood Project 2009
Income tax: ITC Diversified Forestry Project 2009 - Late Investors
Income tax: Elders Diversified Forestry Project 2010 - Single Contribution Investors