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Legislation
ATO documents that consider ITAA 1997 s 960-100
41 documents
Goods and services tax: does MT 2006/1 have equal application to the meaning of 'entity' and 'enterprise' for the purposes of the A New Tax System (Goods and Services Tax) Act 1999?
Consolidation: churning of joining entities
Non-concessional MIT income
The corporate collective investment vehicle regime
The New Tax System: the meaning of entity carrying on an enterprise for the purposes of entitlement to an Australian Business Number
Miscellaneous taxes: application of penalties and interest charges to the Commonwealth, States, Northern Territory and Australian Capital Territory
Provision of advice and guidance by the ATO
Lodgment obligations, due dates and deferrals
Remission of administrative penalties relating to schemes imposed by subsection 284-145(1) of Schedule 1 to the Taxation Administration Act 1953
Default assessment penalty
Income tax: capital gains: is the Commonwealth or a State or Territory an entity for the purposes of Event Number D1 (about an entity creating contractual or other rights in you) in subsection 109-5(2) of the Income Tax Assessment Act 1997?
Income tax: capital gains: is a court an entity for the purposes of Event Number D1 (about an entity creating contractual or other rights in you) in subsection 109-5(2) of the Income Tax Assessment Act 1997?
Income tax: withholding from payments where recipient does not quote ABN
Income tax: Pay As You Go (PAYG) Withholding - Payments made by trustees under the Bankruptcy Act 1966 to former employees
Income tax: companies controlled by exempt entities
Income tax: capital gains: when a dividend will be included in the capital proceeds from a disposal of shares that happens under a contract or a scheme of arrangement
Disposal of Trading Stock
Whether a foreign government can be characterised as a 'company' where it owns an Australian resident company that carries on commercial activities in Australia
Deemed dividend: Loan to another company in its capacity as trustee of a unit trust - application of section 109K
Deemed dividend: Loan to another company in its capacity as trustee of a unit trust - loan provider owns all units in the trust - application of section 109K