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Legislation
ATO documents that consider ITAA 1997 s 6-10(2)
26 documents
Income tax: foreign currency exchange gains and losses: if a foreign exchange realisation gain is made under section 775-55 of the Income Tax Assessment Act 1997 upon payment for the acquisition of foreign currency denominated trading stock (other than livestock that is only trading stock by reason of the statutory definition of trading stock), is that gain 'ordinary income' as defined in section 6-5 of the Income Tax Assessment Act 1997 for the purposes of subsection 45-120(1) of Schedule 1 to the Taxation Administration Act 1953 ?
Income tax: how does a taxpayer work out the amount to be included in assessable income under section 27H of the Income Tax Assessment Act 1936 for a superannuation pension or annuity that is payable in a foreign currency?
Income tax: are certain payments to a volunteer foster carer to provide foster care assessable income?
Income tax: The Armidale School Fee Plan
Income tax: Westpac Banking Corporation - Westpac Capital Notes
Income tax: Westpac Banking Corporation - Westpac Capital Notes 2
Income tax: Westpac Banking Corporation - Westpac Capital Notes 3
Income tax: Westpac Banking Corporation - Westpac Capital Notes 4
Income tax: Westpac Banking Corporation - Westpac Capital Notes 5
Income tax: Macquarie Group Limited - Macquarie Group Capital Notes 4
Income tax: Westpac Banking Corporation - Westpac Capital Notes 6
Australian Olympic Committee - medal incentive funding payments
Exempt benefits: small business car parking - the sum of the employer's ordinary income and statutory income
Alienation of personal services income of a foreign resident and the interaction with the core provisions for assessable income
Income tax: how does a taxpayer work out the amount to be included in assessable income under section 27H of the Income Tax Assessment Act 1936 for a superannuation pension or annuity that is payable in a foreign currency?
Income tax: are certain payments to a volunteer foster carer to provide foster care assessable income?
Income tax: foreign currency gains and losses: if a forex realisation gain is made under section 775-55 of the Income Tax Assessment Act 1997 upon payment for the acquisition of foreign currency denominated trading stock, is that gain 'ordinary income' as defined in section 6-10 of the Income Tax Assessment Act 1997 for the purposes of subsection 45-120(1) of Schedule 1 to the Taxation Administration Act 1953 ?
Assessability of superannuation annuity received from non-resident fund by a resident taxpayer
Medicare Levy Surcharge - unused annual and long service leave
Assessability of Australian sourced Eligible Termination Payment paid to a resident of the United States of America