Loading…
Loading…
Legislation
ATO documents that consider ITAA 1997 s 960-50
16 documents
Income tax: does section 103-20 of the Income Tax Assessment Act 1997 apply in determining the capital gain or loss content of attributable income of a controlled foreign company?
Income tax: foreign exchange: when calculating the amount of any gain or loss on disposal or redemption of a traditional security denominated in a foreign currency, should the amounts relevant to the calculation be translated (converted) into Australian dollars when each of the relevant events takes place?
Income tax: is the 'applicable functional currency' choice relevant for the purpose of applying the Fringe Benefits Tax, Goods and Services Tax, Superannuation Guarantee Charge and Pay As You Go withholding provisions?
Income tax: how does a taxpayer work out the amount to be included in assessable income under section 27H of the Income Tax Assessment Act 1936 for a superannuation pension or annuity that is payable in a foreign currency?
Income tax: Barclays PLC Share Award Schemes
Income tax: SABMiller plc Executive Share Award Plan 2008
Foreign Exchange (Forex): timing of translation of foreign income that is non-assessable non-exempt income into Australian currency
Translation of foreign currency denominated interest where bank account opened between 19 February 1986 and 1 July 2003
Functional currency: translation requirements where an entity withdraws its 'applicable functional currency' choice
Functional currency: translation requirements for a depreciating asset where an entity withdraws its 'applicable functional currency' choice
Foreign currency translation rules in working out 'applicable fund earnings' under section 305-75 of the ITAA 1997
Income tax: is the 'applicable functional currency' choice relevant for the purpose of applying the Fringe Benefits Tax, Goods and Services Tax, Superannuation Guarantee Charge and Pay As You Go withholding provisions?
Income tax: how does a taxpayer work out the amount to be included in assessable income under section 27H of the Income Tax Assessment Act 1936 for a superannuation pension or annuity that is payable in a foreign currency?
Foreign Exchange: translating exempt salary and wage income into Australian currency
Foreign Exchange: translation of exempt salary and wage income into Australian currency where the taxpayer has other Australian income
Foreign Exchange: translation of exempt salary and wage income into Australian currency where the taxpayer has losses from Australian sources