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Legislation
ATO documents that consider TAA 1953 s IVAAA
2,032 documents
Income tax: plant in residential rental properties
Income tax: indemnification of royalty withholding tax
Income tax: whether expenses incurred obtaining valuations for consolidation are deductible under section 8-1 of the Income Tax Assessment Act 1997
Income tax: taxation treatment of volume rebates paid to a retailer association
Income tax: substantiation exception for reasonable travel and overtime meal allowance expenses
Income tax: capital gains: application of Division 149 of the Income Tax Assessment Act 1997 and Division 20 of Part IIIA of the Income Tax Assessment Act 1936 to public entities
Income tax: consolidation: what is meant by 'injection of capital' in section 707-325 of the Income Tax Assessment Act 1997?
Income tax: carrying on business as a professional artist
Income tax: consolidation: retained cost base assets consisting of Australian currency or a right to receive a specified amount of such currency
Income tax: branch funding for multinational banks
Income tax: deductibility of interest expenses incurred by trustees on funds borrowed in connection with the payment of distributions to beneficiaries
Income tax: application of the Australia/New Zealand Double Tax Agreement to New Zealand Resident Trustees of New Zealand Foreign Trusts
Income tax: tax consequences of financial contracts for differences
Income tax: goodwill: identification and tax cost setting for the purposes of Part 3-90 of the Income Tax Assessment Act 1997
Income tax: scrip for scrip roll-over arrangements - application of Subdivision 124-M of the Income Tax Assessment Act 1997 - Part IVA of the Income Tax Assessment Act 1936
Income tax: the meaning of 'foreign income' in subsection 6AB(1) of the Income Tax Assessment Act 1936 - inclusion of statutory income
Income tax: the interaction of deemed ownership under Division 240 of the Income Tax Assessment Act 1997 with the 'holding' rules in Division 40
Income tax: companies controlled by exempt entities
Income tax: listed investment companies
Income tax: capital allowances - project pools - core issues