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Legislation
ATO documents that consider ITAA 1997 s 6-10(3)
7 documents
Income tax: where a fringe benefits tax liability is deductible to a taxpayer under section 8-1 of the Income Tax Assessment Act 1997, is a later refund or reduction of that liability, as a result of an amended fringe benefits assessment, an assessable recoupment for the purposes of subsection 20-20(3) that must be included in the taxpayer's assessable income under subsection 20-35(1)?
Income tax: AXA SA 2001 Traditional Plan Share Offer for Australian employees
Income tax: AXA SA 2002 Traditional Plan Share Offer for Australian employees
Income tax: Aventis SA 'Aventis Shares' Group Savings Plan for employees
Income tax: PAYG withholding: payments made by local government bodies in Queensland for the transfer of long service leave entitlements to other local government bodies and to Queensland government agencies
Income tax: Where a fringe benefits tax liability is deductible to a taxpayer under section 8-1 of the Income Tax Assessment Act 1997, is a later refund or reduction of that liability, as a result of an amended fringe benefits assessment, an assessable recoupment for the purposes of subsection 20-20(3) that must be included in the taxpayer's assessable income under subsection 20-35(1)?
Income tax: income tax matters relating to bodies corporate constituted under strata title legislation