Taxation Determination TD 2009/1 Income tax: does subsection 974-135(1) of the Income Tax Assessment Act 1997 only apply to a legally enforceable obligation?

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Taxation Determination TD 2009/21 Income tax: to obtain a deduction under section 25-90 of the Income Tax Assessment Act 1997 for a cost in relation to a debt interest does the taxpayer have to actually derive a dividend to which section 23AJ of the Income Tax Assessment Act 1936 applies in the same income year as that in which the cost is incurred?

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Taxation Determination TD 2009/18 Income tax: does the term ‘real property’ in paragraph 855-20(a) of the Income Tax Assessment Act 1997 include a leasehold interest in land?

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Taxation Determination TD 2009/19 Income tax: does a taker in default of trust capital have an ‘interest in the trust capital’ for the purposes of CGT event E8 in section 104-90 of the Income Tax Assessment Act 1997?

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Taxation Determination TD 2009/17 Income tax: is interest on a loan fully deductible under section 8-1 of the Income Tax Assessment Act 1997 when the borrowed moneys are settled by the borrower on trust to benefit the borrower and others?

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Taxation Determination TD 2009/14 Income tax: is a taxpayer entitled to an income tax deduction under subsection 70B(2) of the Income Tax Assessment Act 1936 where a Stapled Security of the kind described in Taxpayer Alert TA 2008/1 is sold at a loss or upon the occurrence of an Assignment Event?

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Taxation Determination TD 2009/5 Income tax: Division 7A: in exercising the discretion under subsection 109Y(2) of Division 7A of Part III of the Income Tax Assessment Act 1936 to substitute an appropriate value for a private company’s assets, can the Commissioner take into account the value of the company’s assets not shown in the company’s accounting records?

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Taxation Determination TD 2009/3 Income tax: employee share schemes: for the purpose of subsection 139CD(6) of the Income Tax Assessment Act 1936, does a taxpayer become the holder of a beneficial interest in shares merely by acquiring a contractual right to obtain shares in a company (the particular, individual shares not being ascertained at the time)?

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Taxation Determination TD 2009/4 Income tax: in accounting for a Dividend Re-investment Plan, can a company taint its share capital account for the purposes of Division 197 of the Income Tax Assessment Act 1997?

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

Taxation Determination TD 2009/2 Income tax: when is ‘foreign income tax… imposed… on the partners, not the partnership’ under paragraph 830-10(1)(b) of the Income Tax Assessment Act 1997 for the purpose of determining whether a foreign limited partnership is a foreign hybrid limited partnership under Division 830 of that Act?

This area is for member access only. To become a member, please visit our Easy As Plans & Pricing     
Read More

EASY AS TAX FINDER

CROUCH | TOUCH | PAUSE | ENGAGE

Easy As Tax Finder aims to make your ATO Public Tax Rulings and State and Territory Tax Rulings search as easy as possible. Coupled with our monthly recorded Tax webinar program delivered by highly trained tax professionals and tax practitioners – Easy As Tax Finder keeps you on top of Tax – all in one easy to access platform, at your fingertips 24/7.

CONTACT US

02 8249 8105
info@easyastaxfinder.com.au
Level 12, 95 Pitt Street, Sydney, NSW 2000, Australia
© Copyright 2020 - EasyAsTaxFinder - All Rights Reserved
Powered By :  Tight 5 Solutions
Developed By :  Consult 2 Manage
linkedin facebook pinterest youtube rss twitter instagram facebook-blank rss-blank linkedin-blank pinterest youtube twitter instagram
Send this to a friend