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Legislation
ATO documents that consider ITAA 1997 s 960-100(1)
13 documents
The corporate collective investment vehicle regime
Income tax: meaning of 'Australian superannuation fund' in subsection 295-95(2) of the Income Tax Assessment Act 1997
Capital gains tax: conversion from unincorporated association to incorporated association under Associations Incorporation Act 1981 (Qld)
Company tax losses: deduction for tax loss incurred in an earlier year prior to incorporation
The corporate collective investment vehicle regime
Income tax: application of the Australia/New Zealand Double Tax Agreement to New Zealand Resident Trustees of New Zealand Foreign Trusts
Income tax: meaning of 'Australian superannuation fund' in subsection 295-95(2) of the Income Tax Assessment Act 1997
Application of the promoter penalty laws (Division 290 of Schedule 1 to the Taxation Administration Act 1953 ) to promotion of tax exploitation schemes
Application of the promoter penalty laws (Division 290 of Schedule 1 to the Taxation Administration Act 1953) to schemes involving product rulings
Income tax: Capital gains: Forfeiture of property under court order
Capital gains tax: CGT event - creation of a carbon sequestration right
Capital gains tax: CGT event - investor selling a carbon sequestration right
Capital gains tax: Water rights - permanent transfer of share and extraction components of access licence - CGT event A1