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Legislation
ATO documents that consider ITAA 1997 s 8-1
1,120 documents
Income tax: home loan unit trust arrangement
Income tax: licence arrangements for intellectual property - Division 40 - tax avoidance schemes
Income tax: taxation implications of the Century Yuasa Batteries decision
Income tax: deductibility of payments to strike funds
Income tax: deductibility of protective items
Income tax: indemnification of royalty withholding tax
Income tax: whether expenses incurred obtaining valuations for consolidation are deductible under section 8-1 of the Income Tax Assessment Act 1997
Income tax: deductions for interest incurred prior to the commencement of, or following the cessation of, relevant income earning activities
Income tax: taxation treatment of volume rebates paid to a retailer association
Income tax: substantiation exception for reasonable travel and overtime meal allowance expenses
Income tax: carrying on business as a professional artist
Income tax: branch funding for multinational banks
Income tax: tax deductible gifts - what is a gift
Income tax: tax consequences of financial contracts for differences
Income tax: lease surrender receipts and payments
Income tax: the taxation implications of 'partnership salary' agreements
Income tax: deductibility of service fees paid to associated service entities: Phillips arrangements
Income tax: international transfer pricing: the effects of determinations made under Division 13 of Part III of the Income Tax Assessment Act 1936, including consequential adjustments under section 136AF of that Act
Income tax: tax consequences for a company of issuing shares for assets or for services
Petroleum resource rent tax and income tax: treatment of geosequestration expenditure and receipts