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Legislation
ATO documents that consider ITAA 1997 s 4-15
20 documents
Income tax: consolidation: the meaning and application of the single entity rule in Part 3-90 of the Income Tax Assessment Act 1997
Income tax: the taxation treatment of ship and aircraft leasing profits under the ships and aircraft articles of Australia's tax treaties
Fringe benefits tax: otherwise deductible rules and Division 35 of the Income Tax Assessment Act 1997
Exemption with progression: work related expenses relating to exempt foreign employment income
Distributions treated as interest - are they 'determined with reference to profits' under Article 11(9)(a) of the United States Convention
Step 2 of entry: allocable cost amount - deferred tax liabilities
Capital Gains Tax: beneficiary's share of trust net income includes trust capital gain - deduction for beneficiary's contribution to a complying superannuation fund
Income tax: consolidation: the meaning and application of the single entity rule in Part 3-90 of the Income Tax Assessment Act 1997
Income tax: the taxation treatment of ship and aircraft leasing profits under the ships and aircraft articles of Australia's tax treaties
Income tax: research and development tax offsets: feedstock adjustments
Fringe benefits tax: otherwise deductible rules and Division 35 of the Income Tax Assessment Act 1997
Medicare Levy Surcharge - Family Surcharge Threshold - Eligible Termination Payment included in taxable income
Superannuation, retirement & employment termination: Eligible termination payment (ETP): ETP Post June 1983 Taxed Element included in taxable income.
Medicare Levy Surcharge - unused annual and long service leave
Medicare levy - family income - post June 83 component of ETP received by spouse
Superannuation Contributions Tax: current year losses and the calculation of adjusted taxable income
Baby bonus - using a notional taxable income amount for the base year
Exemption with progression: whether dependant allowance amounts deductible under Hong Kong tax law are included in 'notional gross tax' and 'notional gross taxable income'
Non Commercial Losses: loss deferral rule - long-term averaging of primary producers' tax liability
Capital gains tax: CGT event E7- consequences for trustee and beneficiary - anti-overlap rule