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Legislation
ATO documents that consider ITAA 1997 s 6-23
23 documents
Income tax: can a dividend, or part of a dividend, be non-assessable non-exempt income under both section 23AJ and section 23AI of the Income Tax Assessment Act 1936?
Income tax: can a dividend, or part of a dividend, be non-assessable non-exempt income under both section 23AJ and section 23AK of the Income Tax Assessment Act 1936?
Income tax: interest withholding tax - cross-border interbranch funds transfers within resident authorised deposit-taking institutions
Income tax: assessable income - Keno commission received by registered NSW Clubs
Income tax: Insurance Australia Group Limited - issue of convertible preference shares
Income tax: Gloucester Coal Limited - Special Dividend and Capital Return
Income tax: Village Roadshow Limited - return of capital
Income tax: Melbourne IT Ltd - return of capital
Income tax: TGR Biosciences Pty Ltd - return of capital
Income tax: assessability of income and expenses incurred by clubs and societies co-ordinated by the University of Sydney Union
Foreign Exchange (Forex): timing of translation of foreign income that is non-assessable non-exempt income into Australian currency
Foreign Exchange (Forex): Forex realisation gain on repayment of borrowings to acquire non-portfolio dividend
Foreign Exchange (Forex): Forex realisation loss on repayment of borrowings to acquire non-portfolio dividend
Assessability of interest income derived by a UK resident
Assessability of an Australian sourced interest income received by a Sri Lankan resident
Section 23AH of the Income Tax Assessment Act 1936 and drilling rig deployed outside the exclusive economic zone (EEZ) of a foreign country
Income tax: can a dividend, or part of a dividend, be non-assessable non-exempt income under both section 23AJ and section 23AI of the Income Tax Assessment Act 1936 ?
Income tax: can a dividend, or part of a dividend, be non-assessable non-exempt income under both section 23AJ and section 23AK of the Income Tax Assessment Act 1936 ?
Income tax: interest withholding tax - cross-border interbranch funds transfers within resident authorised deposit-taking institutions
Assessability of Australian sourced franked dividends, unfranked dividends and interest received by a non-resident taxpayer