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Legislation
ATO documents that consider ITAA 1997 s 6-5
719 documents
Income tax: assessability of payments received from strike funds
Income tax: taxation implications of the Century Yuasa Batteries decision
Income tax: fringe benefits tax and superannuation guarantee: salary sacrifice arrangements
Income tax: Taxation treatment of volume rebates paid to a retailer association
Income tax: carrying on business as a professional artist
Income tax and capital gains tax: tax consequences of financial contracts for differences
Income tax: lease surrender receipts and payments
Income tax: the taxation implications of 'partnership salary' agreements
Income tax: government payments to industry to assist entities (including individuals) to continue, commence or cease business
Private rulings
Income tax: special income derived by a complying superannuation fund, a complying approved deposit fund or a pooled superannuation trust in relation to the year of income
Income tax, fringe benefits tax and product grants and benefits: Private Rulings
Income tax: registered agricultural managed investment schemes
Income tax: various income tax issues relating to the horse industry; including whether racing, training and breeding activities (carried out as stand-alone activities or in combination) amount to the carrying on of a business
Income tax, Pay As You Go Withholding and fringe benefits tax: tax consequences on the issue, holding and redemption of bonus units as part of an employee benefits trust arrangement
Income tax: retail premiums paid to shareholders where share entitlements are not taken up or are not available
Income tax: commercial software developers: derivation of income from agreements for the right to use proprietary software and the provision of related services.
Income tax: income tax matters relating to bodies corporate constituted under strata title legislation
Income tax: taxation of rights and retail premiums under renounceable rights offers where shares held on capital account
Income tax: employee remuneration trusts