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Legislation
ATO documents that consider TAA 1953 s IVAAA
2,032 documents
Income tax: capital allowances - project pools - core issues
Income tax: ascertaining the right to tax US and UK resident financial institutions under the United States and the United Kingdom Double Taxation Conventions in respect of interest income arising in Australia
Income tax and capital gains tax: tax consequences of financial contracts for differences
Income tax: lease surrender receipts and payments
Income tax: tax deductible gifts - what is a gift
Income tax: consolidation: the meaning and application of the single entity rule in Part 3-90 of the Income Tax Assessment Act 1997
Income tax: goodwill: identification and tax cost setting for the purposes of Part 3-90 of the Income Tax Assessment Act 1997
Income tax: the meaning of particular terms in the Government Services Articles of Australia's tax treaties
Income tax: record keeping - electronic records
Income tax: application of the Australia/New Zealand Double Tax Agreement to New Zealand Resident Trustees of New Zealand Foreign Trusts
Income tax: consolidation: retained cost base assets consisting of Australian currency or right to receive a specified amount of such currency
Income tax: plant in residential rental properties
Income tax: the taxation implications of 'partnership salary' agreements
Income tax: whether the exclusion under subsection 721-15(2) of the Income Tax Assessment Act 1997 can extend to a participant in a licensed financial market or licensed CS facility
Income tax: capital gains: application of CGT event K6 (about pre-CGT shares and pre-CGT trust interests) in section 104-230 of the Income Tax Assessment Act 1997
Income tax: residence of companies not incorporated in Australia - carrying on business in Australia and central management and control
Income tax: indemnification of royalty withholding tax
Income tax: the meaning of an asset for the purposes of Part 3-90 of the Income Tax Assessment Act 1997
Income tax: branch funding for multinational banks
Income tax: foreign loss quarantining and foreign tax credit system - taxation of Australian resident individual members of Lloyd's