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Legislation
ATO documents that consider ITAA 1997 s 995-1
390 documents
Deductibility of car lease payments paid by employee to employer in connection with car provided by the employer
Capital gains tax: small business relief - controlling individual of company
First Child Tax Offset (Baby Bonus) - transfer to same sex partner
Capital gain - sale of pre-capital gains tax (CGT) shares
Assessability of a bonus from a foreign life insurance endowment policy
Scholarship - deductibility of damages for breach of contract
Transfer of tax loss: written agreement - change to the amount of tax loss
Transfer of tax loss: written agreement - change to the amount of ordinary income
Group company loss transfers: valid transfer agreement - single document with multiple agreements
CGT small business retirement exemption: deceased estate - choice by executor
Deferred capital loss or deduction - asset transferred to a non-resident company
Deferred capital loss or deduction - asset transferred between non-residents
Deferred capital loss or deduction - asset transfer from resident to non-resident
Deferred capital loss or deduction - asset transfer from non-resident to resident
Group company loss transfers: valid transfer agreement - income company not a group member during the loss year
Assessability of work in progress amount: transfer of work in progress to a company
Group company loss transfer: Subdivision 170-A - assessable foreign income
Simplified Tax System (STS): Short-term hire agreement
Simplified Tax System (STS) - five year restriction on re-entry
Deducting tax loss: saving rule - loss not realised in ownership test period