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Legislation
ATO documents that consider ITAA 1997 s 995-1(1)
707 documents
Residency: foreign trust income - temporary resident
Capital Allowances: business related costs - in relation to your business - carried on for a taxable purpose
Distributions treated as interest - are they 'determined with reference to profits' under Article 11(9)(a) of the United States Convention
Consolidation: life insurance - head company treated as a life insurance company
Transfer from foreign superannuation fund to complying superannuation fund
Company Tax Losses: loss company is a 100% subsidiary of more than one listed public company during the test period - whether the former concessional tracing rules apply
Company Tax Losses: loss company during the test period was initially a 100% subsidiary of a listed public company, and then a listed public company itself - whether the former concessional tracing rules apply
Company Tax Losses: 'no detriment' exception to concessional tracing rules - can an eligible Division 166 company form a belief on reasonable grounds by applying the former concessional tracing rules
Superannuation entities: tax offset - no-TFN contributions income - successor fund
Capital Allowances: business related costs - taxable purpose
A cell in a protected cell company formed in Guernsey and the controlled foreign company measures
Residual fringe benefit: tax-exempt body - recreation centre
Disability superannuation benefit
Taxation of financial arrangements: identification of arrangement - facility agreement
Capital Works: your area - tax law partnership
Capital Allowances: holding depreciating assets - tax law partnership
Taxation of Financial Arrangements: financial arrangement - is a forward purchase contract 'cash settlable' under paragraph 230-45(2)(e) of the Income Tax Assessment Act 1997
Superannuation benefits: CSS indexed pension partially funded by a roll-over
National Rental Affordability Scheme (NRAS)
Consolidation: membership rules - foreign hybrid company