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Legislation
ATO documents that consider ITAA 1997 s 8-1(1)
51 documents
Income tax: private practice arrangement for Clinicians of Queensland Health
Income tax: deductibility of funds contributed by Australian Taxation Office employees to the Australian Services Union Taxation Officers' Branch Litigation Fund
Australian Olympic Committee - medal incentive funding payments
'Excluded expenditure' under the prepayment rules and the impact of GST in determining whether an amount of expenditure is less than $1,000
Deductibility of notional interest charged on an outstanding amount for the purchase of an underlying share that is the subject of an endowment warrant
Consolidation: income and deductions - restructure of membership interests supporting components of life insurance business
Consolidation: tax consequences on exit - restructure of membership interests supporting components of life insurance business
Commercial Debt Forgiveness: whether a loan used by a foreign resident debtor solely to derive foreign income is a commercial debt
Exempt Income: net exempt income - child care benefit and family tax benefit
Deductibility of deposits into a New Zealand income equalisation account
Deductions: tax indemnity payment
Income tax: Is a taxpayer entitled to an income tax deduction for purported partnership losses claimed to have been incurred as a result of entering a prepaid service warrant arrangement as described in Taxpayer Alert 2002/5?
Income tax: must an outgoing incurred by a supplier in deriving income from a taxable supply be apportioned when calculating the deduction allowable for the outgoing under section 8-1 of the Income Tax Assessment Act 1997, because some amount of the income relates to GST payable on a taxable supply, and is non-assessable non-exempt income?
Private rulings
Income tax, fringe benefits tax and product grants and benefits: Public Rulings
Income tax, fringe benefits tax and product grants and benefits: Private Rulings
Income tax: employee remuneration trusts
Television and Video Cassette Recorder hire costs
Deductibility of Gymnasium Membership Fees - Security Guard
GST and income tax deductions