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Legislation
ATO documents that consider ITAA 1997 s 8-1
1,120 documents
Goods and Services tax: are acquisitions made by a head company, or by a subsidiary member, in obtaining valuations in respect of forming or joining a consolidated group, made in carrying on the entity's enterprise?
Compendium
Goods and services tax: determining the extent of creditable purpose for providers of financial supplies
Goods and services tax: determining the extent of creditable purpose for claiming input tax credits and for making adjustments for changes in extent of creditable purpose
Goods and services tax: when do you acquire anything or import goods solely or partly for a creditable purpose?
Foreign resident capital gains withholding regime: amount payable to the Commissioner
Compendium
Compendium
Miscellaneous taxes: application of the income tax and GST laws to immediate transfer farm-out arrangements
Miscellaneous taxes: application of the income tax and GST laws to deferred transfer farm-out arrangements
Effects of the Addendum to Taxation Ruling 2002/14
ATO compliance approach - exploration expenditure deductions
Determining if allowances or benefits provided to an employee relate to travelling on work or living at a location - ATO compliance approach
Compendium
Claiming a deduction for additional running expenses incurred while working from home - ATO compliance approach
Electric vehicle home charging rate - calculating electricity costs when a vehicle is charged at an employee's or individual's home
Apportionment of rental property deductions - ATO compliance approach
Making default assessments of taxable income in respect of attributable income
Treatment of non-resident captive insurance arrangements
Interaction between Subdivisions 284-B and 284-C of Schedule 1 to the Taxation Administration Act 1953