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Legislation
ATO documents that consider ITAA 1997 s 8-1
1,120 documents
Income tax: Simplified Tax System: eligibility - grouping rules (*STS affiliate, control of non fixed trusts)
Income tax: the taxation consequences for taxpayers issuing certain stapled securities
Income tax: home loan unit trust arrangement
Income tax: Simplified Tax System eligibility - STS average turnover
Income tax: Taxation treatment of volume rebates paid to a retailer association
Income tax: deductions for interest incurred prior to the commencement of, or following the cessation of, relevant income earning activities
Income tax: whether expenses incurred obtaining valuations for consolidation are deductible under section 8-1 of the Income Tax Assessment Act 1997
Income tax: carrying on business as a professional artist
Income tax and capital gains tax: tax consequences of financial contracts for differences
Income tax: lease surrender receipts and payments
Income tax: tax deductible gifts - what is a gift
Income tax: the taxation implications of 'partnership salary' agreements
Income tax: indemnification of royalty withholding tax
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
Income tax: deductibility of service fees paid to associated service entities: Phillips arrangements
Income tax: registered agricultural managed investment schemes
Income tax: tax consequences for a company of issuing shares for assets
Petroleum resource rent tax and income tax: treatment of geosequestration expenditure and receipts
Income tax: the interaction of Division 820 of the Income Tax Assessment Act 1997 and the transfer pricing provisions in relation to costs that may become debt deductions, for example, interest and guarantee fees