Taxation Determination TD 2011/25 Income tax: does the business profits article (Article 7) of Australia’s tax treaties apply to Australian sourced business profits of a foreign limited partnership (LP) where the LP is treated as fiscally transparent in a country with which Australia has entered into a tax treaty (tax treaty country) and the partners in the LP are residents of that tax treaty country?

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

Taxation Determination TD 2011/24 Income tax: is an ‘Australian source’ in subsection 6-5(3) of the Income Tax Assessment Act 1997 dependent solely on where purchase and sale contracts are executed in respect of the sale of shares in an Australian corporate group acquired in a leveraged buyout by a private equity fund?

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

Taxation Determination TD 2011/23 Income tax: does the hedge effectiveness test under section 230-365 of the Income Tax Assessment Act 1997 require both retrospective and prospective testing where ‘highly effective’ takes its meaning from Australian accounting principles?

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

Taxation Determination TD 2011/22 Income tax: can Part IVA of the Income Tax Assessment Act 1936 apply to a scheme designed to convert otherwise assessable interest income into non-assessable non-exempt dividends?

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

TD 2011/21 Income tax: does it follow merely from the fact that an investment has been made by a trustee that any gain or loss from the investment will be on capital account for tax purposes?

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

Taxation Determination TD 2011/19 Tax administration: what is a general administrative practice for the purposes of protection from administrative penalties and interest charges?

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

Taxation Determination TD 2011/16 Income tax: Division 7A – payments and loans through interposed entities – factors the Commissioner will take into account in determining the amount of any deemed payment or notional loan arising under section 109T of the Income Tax Assessment Act 1936

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

Taxation Determination TD 2011/15 Income tax: Division 7A – unpaid present entitlements – factors the Commissioner will take into account in determining the amount of any deemed entitlement arising under section 109XI of the Income Tax Assessment Act 1936

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

Taxation Determination TD 2011/14 Fringe benefits tax: for the purposes of section 39A of the Fringe Benefits Tax Assessment Act 1986 what is the car parking threshold for the fringe benefits tax year commencing on 1 April 2011

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

Taxation Determination TD 2011/12 Income tax: where an equity interest is a financial arrangement which satisfies both subsections 230-45(1) and 230-50(1) of the Income Tax Assessment Act 1997, which provision applies?

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

Taxation Determination TD 2011/9 Income tax: consolidation: capital gains: does paragraph 40-880(5)(f) of the Income Tax Assessment Act 1997 prevent the deduction, under section 40-880 of that Act, of incidental costs described in subsection 110-35(2) of that Act that the head company of a consolidated group or MEC group incurs, in acquiring shares in an entity that becomes a subsidiary member of the group, after the entity joins the group?

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

Taxation Determination TD 2011/8 Income tax: consolidation: capital gains: does paragraph 40-880(5)(f) of the Income Tax Assessment Act 1997 prevent the deduction, under section 40-880 of that Act, of incidental costs described in subsection 110-35(2) of that Act that the head company of a consolidated group or MEC group incurs, in acquiring shares in an entity that becomes a subsidiary member of the group, before the entity joins the group?

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

Taxation Determination TD 2011/10 Income tax: consolidation: capital gains: does paragraph 40-880(5)(f) of the Income Tax Assessment Act 1997 prevent the deduction, under section 40-880 of that Act, of incidental costs described in subsection 110-35(2) of that Act that the head company of a consolidated group or MEC group incurs, in disposing of shares in a subsidiary member to a non-group entity, after the member leaves the group?

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

Taxation Determination TD 2011/7 Income tax: will the exemption in section 102NA of the Income Tax Assessment Act 1936 continue to apply to a unit trust that has become the interposed trust of a stapled group pursuant to Subdivision 124-Q of the Income Tax Assessment Act 1997 if the trustee of the unit trust later gains control (or the ability to control), either directly or indirectly, of operations of an entity that are in respect of a trading business within the meaning of section 102M of the Income Tax Assessment Act 1936?

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

Taxation Determination TD 2011/1 Income tax and fringe benefits tax: can a non-resident entity be: (a) required to withhold amounts from salary and wages paid to an Australian resident employee for work performed overseas under section 12-35 of Schedule 1 to the Taxation Administration Act 1953? (b) subject to obligations under the Fringe Benefits Tax Assessment Act 1986 in relation to benefits provided to an Australian resident employee in relation to work performed overseas?

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