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Legislation
ATO documents that consider TAA 1953 s IVAAA
2,032 documents
Income tax: capital gains: what are the CGT consequences of a lessee incurring capital expenditure on improvements to leased property?
Income tax: capital gains: what are the CGT consequences of a CGT event happening to post-CGT real property if the property comprises separate CGT assets under Subdivision 108-D in Part 3-1 of the Income Tax Assessment Act 1997 (the 1997 Act) or if the property is sold with depreciable assets?
Income tax: is a primary producer who receives compensation payments for having destroyed sheep under the Victorian Ovine Johne's Disease (OJD) control program eligible to make elections under Subdivision 385-E of the Income Tax Assessment Act 1997?
Income tax: when can a 'public unit trust' carry out sub-underwriting of share issues and still carry on a business wholly consisting of 'eligible investment business', for the purposes of Division 6C of the Income Tax Assessment Act 1936
Income tax and fringe benefits tax: Members of Parliament - allowances, reimbursements, donations and gifts, benefits, deductions and recoupments
Income tax: basis of assessment of interest paid in advance and received in advance by financial institutions
Income tax: determining the co-operative status of a company which makes loans to shareholders
Income tax and fringe benefits tax: taxation consequences of certain motor vehicle lease novation arrangements
Income tax: capital gains: goodwill of a business
Income tax: sportspeople - receipts and other benefits obtained from involvement in sport
Income tax capital gains: treatment of forfeited deposits
Income tax: deductibility of expenditure incurred on tailings dams or similar mining residue, waste storage or disposal facilities
Income tax: capital gains: changes in majority underlying interests in assets of public entities for Division 20 of Part IIIA of the Income Tax Assessment Act 1936
Income tax and fringe benefits tax: flight rewards received under frequent flyer and other similar consumer loyalty programs
Income tax: the operation of sections 165-13 and 165-210, paragraph 165-35(b), section 165-126 and section 165-132
Income tax: insurance registers
Income tax: public libraries, public museums and public art galleries
Income tax: company groups and company subsidiaries: persons in a position to affect rights in relation to a company
Income tax: deductibility of interest on moneys drawn down under line of credit facilities and redraw facilities
Fringe benefits tax: meaning of 'business premises'