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Legislation
ATO documents that consider TAA 1953 s IVAAA
2,032 documents
Income tax and fringe benefits tax: costs incurred in preparing and administering employment agreements
Income tax: subscriptions, joining fees, levies and contributions paid to associations by individuals
Income tax: necessitous circumstances funds
Income tax: assessability of amounts from the sale of wheat and grain to AWB (International) Limited or AWB (Australia) Limited
Income tax: fringe benefits tax and superannuation guarantee: salary sacrifice arrangements
Income tax: international transfer pricing - operation of Australia's permanent establishment attribution rules
Income tax: Division 35 - non-commercial business losses
Income tax: penalty tax and trusts
Income tax: assessability of amounts from the sale of barley, grain or other commodities to ABB Grain Export Limited or ABB Grain Limited
Income tax: agency development loans
Income tax: capital gains tax: asset register
Income tax: Australian films - Division 10B - tax avoidance schemes
Income tax: taxation of retirement village operators
Income tax: deductibility of payments incurred on moneys raised through the issue of perpetual notes
Income tax: the taxation consequences for taxpayers issuing certain stapled securities
Income tax: home loan unit trust arrangement
Income tax: licence arrangements for intellectual property - Division 40 - tax avoidance schemes
Income tax: meaning of 'Arm's Length' for the purpose of subsection 47A(7) of the Income Tax Assessment Act 1936 (ITAA 1936) dividend deeming provisions
Income tax: Thin Capitalisation - Definition of assets and liabilities for the purposes of Division 820.
Income tax: Pay As You Go (PAYG) Withholding from salary, wages, commissions, bonuses or allowances paid to office holders