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Legislation
ATO documents that consider ITAA 1997 s 855
53 documents
Income tax: scrip for scrip roll-over: exchange of shares in Fairfax Media Limited for shares in Nine Entertainment Co. Holdings Limited
Income tax: Intrepid Mines Limited - return of capital
Income tax: Inghams Group Limited - return of share capital
Foreign residents attempting to avoid Australian capital gains tax by certain 'staggered sell down' arrangements
Foreign residents exploiting asset valuations to avoid capital gains tax
Deducting Tax Loss: Saving Rule - Capital loss made by non-resident
Capital Gains Tax: temporary residents - temporary resident acting in a trustee capacity
The basis for including an employment termination payment in the assessable income of a foreign resident
Alienation of personal services income of a foreign resident and the interaction with the core provisions for assessable income
Functional currency: requirement for a foreign resident to use the applicable functional currency to work out the amount of a capital gain or capital loss on indirect Australian real property interests.
Income tax: does the term 'real property' in paragraph 855-20(a) of the Income Tax Assessment Act 1997 include a leasehold interest in land?
Loss multiplication: equity or debt interests in loss company held by non-resident entity
Fixed trust - foreign resident beneficiary - capital gain disregarded when CGT event for fixed trust estate happens prior to 21 March 2005