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Legislation
ATO documents that consider ITAA 1997 s 995-1(1)
707 documents
Fringe benefits tax: benefits provided to religious practitioners
Income tax: application of section 6CA of the Income Tax Assessment Act 1936 and Australia's tax treaties and the payer's withholding obligations
Compendium
Fringe benefits tax: car parking benefits
Income tax: residency tests for individuals
Income tax: exempt income of international organisations and persons connected with them
Income tax: deductions for interest under section 8-1 of the Income Tax Assessment Act 1997 following FC of T v. Roberts; FC of T v. Smith
Income tax: am I carrying on a business of primary production?
Income tax: determination of income; receipts versus earnings
Income tax: withholding tax implications of cross border leasing arrangements
Income tax: Listed investment companies: LIC capital gain: proposed disposal of investment portfolio of CMG CH China Investments Limited
Income tax: Shell Group - Employee Performance Share Plan
Income tax: Qantas Deferred Share Plan - 2004/05 Performance Rights
Income tax: Qantas Deferred Share Plan - 2005 Performance Rights
Income tax: Qantas Deferred Share Plan - 2005 Performance Shares
Income tax: capital gains: scrip for scrip roll-over: exchange of units in NMFM Split Equity Fund No. 1 for units in Wholesale Australian Equity Value Fund
Income tax: The National Mutual Life Association of Australasia Limited: application of section 26AH of the Income Tax Assessment Act 1936 to Guaranteed Investment Bonds and Personal Investment Bonds
Income tax: proposed return of capital: Centennial Coal Company Limited
Income tax: Promina Group Limited - Employee Share Purchase Plan (Exemption 2003) - proposed merger with Suncorp-Metway Limited
Income tax: AMP Limited - proposed return of capital to shareholders