Loading…
Loading…
Legislation
ATO documents that consider ITAA 1997 s 995-1(1)
707 documents
Income tax: objections against income tax assessments
Income tax: research and development tax offsets: feedstock adjustments
Fringe benefits tax: otherwise deductible rules and Division 35 of the Income Tax Assessment Act 1997
Income tax: application of section 6CA of the Income Tax Assessment Act 1936 and Australia's tax treaties and the payer's withholding obligations
Income tax: when does a company carry on a business within the meaning of section 23AA of the Income Tax Rates Act 1986 ?
Fringe benefits tax: benefits provided to religious practitioners
Fringe benefits tax: car parking benefits
Fringe benefits tax: car parking benefits
Income tax: determination of income; receipts v earnings
Income tax: withholding tax implications of cross border equipment leasing arrangements
Provision of written advice by the Australian Taxation Office
Written binding advice - requests for further information
Administration of shortfall penalty for false or misleading statement
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
Excess contributions tax - release authority - remission of certain administrative penalties where an individual or superannuation provider does not comply with obligations in relation to a release authority
Superannuation guarantee - remission of additional superannuation guarantee charge imposed under subsection 59(1) of the Superannuation Guarantee (Administration) Act 1992
Attribution of wine equalisation tax (WET) where contracts include a retention of title clause and the purchaser sells or otherwise uses the wine before title passes
Remission of additional superannuation guarantee charge
Remission of additional superannuation guarantee charge