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Legislation
ATO documents that consider ITAA 1997 s 8-10
7 documents
ATO compliance approach - exploration expenditure deductions
Petroleum resource rent tax and income tax: treatment of geosequestration expenditure and receipts
Income tax: deductions for repairs
Research and Development: Deductions under section 73BA of the ITAA 1936 in relation to an asset acquired or constructed pre-29 January 2001
Income tax: does failure to plant all the trees intended to be established under a forestry managed investment scheme covered by Division 394 of the Income Tax Assessment Act 1997 mean that no deduction is allowable under Division 394 in respect of a participant's initial contribution to the scheme?
Petroleum resource rent tax and income tax: treatment of geosequestration expenditure and receipts
Income tax: will a deduction remain allowable under subsection 394-10(1) of the Income Tax Assessment Act 1997 where a CGT event happens in relation to a participant's forestry interest in a forestry managed investment scheme within 4 years after the end of the income year in which the participant first pays an amount under the scheme (subsection 394-10(5) of that Act)?