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Legislation
ATO documents that consider ITAA 1997 s 8-1
1,120 documents
Income tax: objections against income tax assessments
Income tax: the identification of 'employer' for the purposes of the short-term visit exception under the Income from Employment Article, or its equivalent, of Australia's tax treaties
Fringe benefits tax: otherwise deductible rules and Division 35 of the Income Tax Assessment Act 1997
Income tax: income tax matters relating to bodies corporate constituted under strata title legislation
Income tax: employee remuneration trusts
Income tax: when does a company carry on a business within the meaning of section 23AA of the Income Tax Rates Act 1986 ?
Income tax: tax treatment of long term construction contracts
Income tax: employees: deductions for work expenses under section 8-1 of the Income Tax Assessment Act 1997
Income tax: application of paragraph 8-1(2)(a) of the Income Tax Assessment Act 1997 to labour costs related to the construction or creation of capital assets
Income tax: when are deductions allowed for employees' transport expenses?
Income tax and fringe benefits tax: employees: accommodation and food and drink expenses, travel allowances, and living-away-from-home allowances
Income tax: deductibility of self-education expenses incurred by an individual
Income tax: assessability of proceeds from illegal activities, treatment of amounts recovered and deductibility of fines and penalties
Income tax: Steele's case
Income tax: deductibility of self-education expenses
Income tax: the taxation consequences for taxpayers entering into certain linked or split loan facilities
Fringe benefits tax: employee benefit trusts and non-complying superannuation funds - meaning of 'associate'
Income tax: employee journalists - allowances, reimbursements and work-related deductions
Income tax: the taxation consequences for taxpayers entering into certain linked or split loan facilities
Goods and services tax: registered agricultural managed investment schemes