Taxation Determination TD 2017/26 Income tax: employee share schemes – when a dividend equivalent payment is assessable to an employee as remuneration

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

Taxation Determination TD 2017/25 Income tax: can a foreign resident elect to treat their interest in a limited partnership as an interest in a foreign hybrid limited partnership under paragraph 830-10(2)(b) 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 2017/24 Income tax: where an amount included in a beneficiary’s assessable income under subsection 99B(1) of the Income Tax Assessment Act 1936 (ITAA 1936) had its origins in a capital gain from non-taxable Australian property of a foreign trust, can the beneficiary offset capital losses or a carry-forward net capital loss (‘capital loss offset’) or access the CGT discount in relation to the amount?

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

Taxation Determination TD 2017/23 Income tax: does the residency assumption in subsection 95(1) of the Income Tax Assessment Act 1936 (ITAA 1936) apply for the purpose of section 855-10 of the Income Tax Assessment Act 1997 (ITAA 1997), which disregards certain capital gains of a trust which is a foreign trust for CGT purposes?

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

Taxation Determination TD 2017/20 Income tax: is a person who is not a beneficiary of the trust capable of having a distribution made to them for the purposes of section 272-60 of Schedule 2F to 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 2017/22 Income tax: where an Australian corporate tax entity is a beneficiary of a trust, can the trust ‘hold’ a direct control interest (within the meaning of section 350 of the Income Tax Assessment Act 1936) in a foreign company for the purpose of Subdivision 768-A 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 2017/21 Income tax: where an Australian corporate tax entity is a partner in a partnership, can the partnership ‘hold’ a direct control interest (within the meaning of section 350 of the Income Tax Assessment Act 1936) in a foreign company for the purpose of Subdivision 768-A 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 2017/19 Income tax: what are the reasonable travel and overtime meal allowance expense amounts for the 2017-18 income year?

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

Taxation Determination TD 2017/18 Income tax: what is the car limit under section 40-230 of the Income Tax Assessment Act 1997 for the 2017-18 financial year?

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

Taxation Determination TD 2017/17 Income tax: what is the benchmark interest rate applicable for the year of income that commenced on 1 July 2017 for the purposes of Division 7A of Part III of the Income Tax Assessment Act 1936 and how is it used?

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

Taxation Determination TD 2017/16 Income tax: capital gains: what is the improvement threshold for the 2017-18 income year under section 108-85 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 2017/14 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 2017?

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

Taxation Determination TD 2017/13 Income tax: capital gains: if you build a dwelling on land that you acquired before 20 September 1985 (‘pre-CGT’), are you required to make a choice under section 118-150 of the Income Tax Assessment Act 1997 (ITAA 1997) to get the main residence exemption?

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

Taxation Determination TD 2017/11 Income tax: who should be assessed to interest on bank accounts?

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

Taxation Determination TD 2017/9 Income tax: value of goods taken from stock for private use for the 2016-17 income year

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

Taxation Determination TD 2017/10 Income tax: capital gains: can costs that you incur after a CGT event happens be ‘related to’ that CGT event for the purpose of working out your incidental costs?

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

Taxation Determination TD 2017/2 Fringe benefits tax: for the purposes of section 135C of the Fringe Benefits Tax Assessment Act 1986, what is the exemption threshold for the fringe benefits tax year commencing on 1 April 2017?

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

Taxation Determination TD 2017/8 Income tax: is the cost of travelling to have a tax return prepared by a ‘recognised tax adviser’ deductible under section 25-5 of the Income Tax Assessment Act 1997 (ITAA 1997)?

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

Taxation Determination TD 2017/7 Income tax: can freshwater crayfish be trading stock and, if so, can you use a reasonable estimate of the number of freshwater crayfish to value them under Subdivision 70-C 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 2017/6 Fringe benefits tax: for the purposes of section 28 of the Fringe Benefits Tax Assessment Act 1986 what are the indexation factors for valuing non-remote housing for the fringe benefits tax year commencing on 1 April 2017?

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

Taxation Determination TD 2017/5 Fringe benefits tax: reasonable amounts under section 31G of the Fringe Benefits Tax Assessment Act 1986 for food and drink expenses incurred by employees receiving a living-away-from-home allowance fringe benefit for the fringe benefits tax year commencing on 1 April 2017

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

Taxation Determination TD 2017/4 Fringe benefits tax: what are the rates to be applied on a cents per kilometre basis for calculating the taxable value of a fringe benefit arising from the private use of a motor vehicle other than a car for the fringe benefits tax year commencing on 1 April 2017?

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

Taxation Determination TD 2017/3 Fringe benefits tax: what is the benchmark interest rate to be used for the fringe benefits tax year commencing on 1 April 2017?

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

Taxation Determination TD 2017/1 Income tax: capital gains: can intangible capital improvements made to a pre-CGT asset be a separate asset for the purpose of subsections 108-70(2) or (3) of the Income Tax Assessment Act 1997 (ITAA 1997)?

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