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Legislation
ATO documents that consider ITAA 1997 s 960-55(1)
3 documents
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?
Functional currency: translation requirements where an entity withdraws its 'applicable functional currency' choice
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?