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Legislation
ATO documents that consider ITAA 1997 s of freight will be provided outside Australia and so it will not satisfy the requirement that the service be provided in Australia (paragraph 376-40(a)
2 documents
Income tax: to what extent are freight costs included in 'qualifying Australian production expenditure' within the meaning of section 376-40 of the Income Tax Assessment Act 1997 ?
Income tax: to what extent are freight costs included in 'qualifying Australian production expenditure' within the meaning of section 376-40 of the Income Tax Assessment Act 1997?