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Legislation
ATO documents that consider ITAA 1997 s 6-5(3)
132 documents
Income tax: can a private equity entity make an income gain from the disposal of the target assets it has acquired?
Income tax: is 'Australian source(s)' in subsection 6-5(3) of the Income Tax Assessment Act 1997 dependent solely on where purchase and sale contracts are executed in respect of the sale of shares in an Australian corporate group acquired in a leveraged buyout by a private equity fund?
Income tax: does the business profits article (Article 7) of Australia's tax treaties apply to Australian sourced business profits of a foreign limited liability partnership (LLP) where the partners in the LLP are residents of a country with which Australia has entered into a tax treaty and the LLP is treated as fiscally transparent in the country of residence of the partners?
Income tax: taxation implications of the Century Yuasa Batteries decision
Income tax: the taxation treatment of ship and aircraft leasing profits under the ships and aircraft articles of Australia's tax treaties
Rental Income of Non-Resident
Living allowance paid by the United Nations to a non-resident of Australia
Foreign salary and wage income derived by non resident
Assessability of an Australian sourced pension paid to a resident of Canada
Assessability of an Australian sourced pension paid to a resident of the United States
Double tax - Assessability of an Australian sourced pension received by a resident of Switzerland
Assessability of Australian sourced worker's compensation pension paid to a resident of the United Kingdom
Non-resident professor in receipt of Australian employment income
Assessability of Australian sourced franked dividends, unfranked dividends and interest received by a non-resident taxpayer
Assessability of Australian sourced salary and wages received by a resident of Norway
Visiting academic from the United States - 3 month contract
Resident of Germany in receipt of Australian employment income - present in Australia for a period exceeding 183 days
Resident of the UK in receipt of Australian employment income - present in Australia for a period not exceeding 183 days
Assessability of remuneration from employment aboard a ship or aircraft operated in international traffic - non resident employee
Assessability of salary and wages income - visiting Polish professor