Legislation

ITAA 1997 s 69-5(3A) further provides that an acquisition or importation is also a non-deductible expense to the extent that it is not deductible under Division 8

ATO documents that consider ITAA 1997 s 69-5(3A) further provides that an acquisition or importation is also a non-deductible expense to the extent that it is not deductible under Division 8

2 documents

GSTR 2025/1currentGSTR · 2025

Goods and services tax: supplies of things (other than goods or real property) made to non-residents but provided to another entity in Australia

GSTR 2005/6DC (Finalised)replacedGSTR · 2005

Goods and services tax: supplies of things (other than goods or real property) made to non-residents but provided to another entity in Australia