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Legislation
ATO documents that consider TAA 1953 s IVAAA
2,032 documents
Income tax: basis of assessment of reinsurance activities
Income tax: primary production and forestry
Income tax: lay-by sales
Income tax: deductions for gifts made under the Taxation Incentives for the Arts Scheme: procedures and valuation method
Income tax: record keeping - taxi industry - guidelines for recording taxi takings
Income tax: traditional securities
Income tax: work-related expenses: deductibility of expenses on compulsory uniform shoes, socks and stockings
Income tax: cosmetics and other personal grooming expenses
Income tax: chemists: Pharmaceutical Benefits Scheme income
Income tax: taxation implications of arrangements known as financial insurance and financial reinsurance
Income tax: assessability and deductibility of prompt payment discounts offered by traders of goods to their customers and certain other discounts
Income tax: section 51AD - deductions not allowable if an asset financed by non-recourse debt is used by a tax exempt or other entity
Income tax: capital gains: implications of a guarantee to pay a debt
Income tax: capital gains: guidelines to determine whether an amount described in a sale of business agreement as consideration for goodwill is properly characterised as a lease premium
Income tax: 'periodic interest' in Division 16E of the Income Tax Assessment Act 1936
Income tax: valuing shares acquired as revenue assets
Income Tax: take or pay contracts
Income tax: assessability of benefits arising from the purchase or order of new aircraft
Income tax: record keeping - section 262A - general principles
Income tax: am I carrying on a business of primary production?