Loading…
Loading…
Legislation
ATO documents that consider TAA 1953 s 8AAG
7 documents
Goods and services tax 'revenue-neutral' corrections
Statements of reasons pursuant to section 13 of the Administrative Decision (Judicial Review) Act 1977
Income tax: capital gains: how do Parts 3-1 and 3-3 of the Income Tax Assessment Act 1997 ('the 1997 Act') treat:(a) a final liquidation distribution; and (b) an interim liquidation distribution? and what are the capital gains consequences if all or part of a final liquidation distribution is deemed by subsection 47(1) of the Income Tax Assessment Act 1936 ('the 1936 Act') to be a dividend paid out of profits and therefore assessable income of a shareholder under subsection 44(1) of the 1936 Act?
Administration of penalties under the new tax system
Procedures for tax officers engaged in superannuation guarantee compliance activities where the review identifies one or more individuals engaged under a contract that is wholly or principally for their labour
Voluntary disclosure: remission of General Interest Charge
CGT small business concessions: replacement asset not acquired - remission of general interest charge