Loading…
Loading…
Legislation
ATO documents that consider ITAA 1997 s 8-1(2)
38 documents
Income tax: is an amount that is a cost in relation to a debt interest covered by paragraph 820-40(1)(a) of the Income Tax Assessment Act 1997 (ITAA 1997) deductible under section 25-90 of the ITAA 1997 (or, alternatively, under subsection 230-15(3) of the ITAA 1997) where that amount is incurred in earning income that meets the requirements of both section 23AH of the Income Tax Assessment Act 1936 and section 768-5 of the ITAA 1997?
Income tax: branch funding for multinational banks
Petroleum resource rent tax and income tax: treatment of geosequestration expenditure and receipts
Income tax: Subscriptions paid by POVB members to the Prison Officers' Legal Fund
Fringe benefits tax and income tax: payments by employer members of Construction Income Protection Ltd for worker income protection and portable sick leave insurance policies
Fringe Benefits Tax and Income Tax: Payments by employers to the Building Employees Welfare Trust (BEWT)
Fringe benefits tax and income tax: payments by employer members of IPT Co Ltd for income protection and trauma insurance policies
Fringe benefits tax and income tax: employer contributions to the WA Construction Industry Redundancy (No. 2) Fund
Fringe benefits tax and income tax: employer contributions to the ReddiFund
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
Deductions: legal expenses - defending right to practise
Deductibility of notional interest charged on an outstanding amount for the purchase of an underlying share that is the subject of an endowment warrant
Deductions: tax indemnity payment
Deductibility of outgoings incurred for the acquisition of purchased pools of debts
Income tax: is an amount that is a cost in relation to a debt interest covered by paragraph 820-40(1)(a) of the Income Tax Assessment Act 1997 (ITAA 1997) deductible under section 25-90 of the ITAA 1997 (or, alternatively, under subsection 230-15(3) of the ITAA 1997) where that amount is incurred in earning income that meets the requirements of both section 23AH of the Income Tax Assessment Act 1936 and section 768-5 of the ITAA 1997?
Income tax: branch funding for multinational banks
Income tax: foreign loss quarantining and foreign tax credit system - taxation of Australian resident individual members of Lloyd's
Petroleum resource rent tax and income tax: treatment of geosequestration expenditure and receipts