Draft Taxation Ruling TR 2013/D7W Income tax: apportionment of expenses incurred by a superannuation entity only partly in gaining its assessable income
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Draft Taxation Ruling TR 2013/D8 Income tax: satisfying the 'carrying on a business at or through a permanent establishment' requirement in section 23AH where a company is taken to have a permanent establishment (PE) in relation to substantial equipment
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Draft Taxation Ruling TR 2013/D7 Income tax: apportionment of expenses incurred by a superannuation entity only partly in gaining its assessable income
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Draft Taxation Ruling TR 2013/D6 Income tax: matrimonial property proceedings and payments of money or transfers of property by a private company to a shareholder (or their associate)
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Draft Taxation Ruling TR 2013/D5 Income tax: the application of the ships and aircraft article of Australia's tax treaties to taxable income derived under section 129 of the Income Tax Assessment Act 1936 by a non resident shipowner or charterer
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Draft Taxation Ruling TR 2013/D2 Income tax: commercial software developers: derivation of income from agreements for the right to use proprietary software and the provision of related services.
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