Taxation Ruling IT 2561W – Notice of Withdrawal Income tax: capital gains: grants of easements, profits à prendre and licences

10/31/2018 21:01
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Taxation Ruling IT 2450W – Notice of Withdrawal Income tax : recognition of income from long term construction contracts

10/18/2017 14:02
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Taxation Ruling IT 2555W – Notice of Withdrawal Income tax : foreign tax credit system – foreign tax credit entitlement of corporate beneficiaries of trusts

4/26/2017 20:49
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Taxation Ruling IT 351W – Notice of Withdrawal Certain expenditure on land used for primary production

4/26/2017 16:43
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Taxation Ruling IT 2486W – Notice of Withdrawal Income tax : children’s savings accounts

4/26/2017 16:30
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Taxation Ruling IT 2637W – Notice of Withdrawal Income tax: private companies : loans or advances which represent distributions of profits

4/26/2017 6:14
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Taxation Ruling IT 2620W – Notice of Withdrawal Income tax: assessment of eligible termination payments – determination of forgone benefit part of approved early retirement scheme payments and bona fide redundancy payments made to members of pension funds

4/26/2017 4:13
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Taxation Ruling IT 2568W – Notice of Withdrawal Income tax : tax treatment of U.S. sourced dividend interest and royalty income derived by U.S. citizens resident in Australia

4/19/2017 21:20
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Taxation Ruling IT 355W – Notice of Withdrawal Sharedealing transactions by overseas investors

4/19/2017 17:30
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Taxation Ruling IT 2445W – Notice of Withdrawal Income tax : the foreign tax credit system – the underlying tax credit

4/19/2017 13:35
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Taxation Ruling IT 2066W – Notice of Withdrawal Double taxation agreement with France

4/19/2017 1:32
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Taxation Ruling IT 2635W – Notice of Withdrawal Income tax : syndicated research and development arrangements

4/12/2017 6:14
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Taxation Ruling IT 2619W – Notice of Withdrawal Income tax: tax liability of professors and teachers visiting Australia from the United Kingdom

4/12/2017 4:13
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Taxation Ruling IT 2492W – Notice of Withdrawal Income tax : eligible annuities and eligible policies – unreasonable deferral of annuity income

4/5/2017 17:15
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Taxation Ruling IT 2490W – Notice of Withdrawal Income tax : eligible termination payments – approved early retirement scheme payments and bona fide redundancy payments – concessional component and forgone benefit part of eligible termination payment.

4/5/2017 16:56
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Taxation Ruling IT 2476W – Notice of Withdrawal Income tax : taxation incentives for Australian film industry

4/5/2017 16:30
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Taxation Ruling IT 246W – Notice of Withdrawal Seagoing employees: lump sum payments on termination of employment

4/5/2017 16:25
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Taxation Ruling IT 2473W – Notice of Withdrawal Income tax : amounts appropriated by shareholders from a company for their own use; whether deemed dividends assessable in their hands; whether paid out of profits.

4/5/2017 16:13
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Taxation Ruling IT 2453W – Notice of Withdrawal Income tax: spouse rebate

4/5/2017 14:35
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Taxation Ruling IT 261W – Notice of Withdrawal Fees paid to nursing homes – whether payments to a hospital

4/5/2017 10:07
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Taxation Ruling IT 2629W – Notice of Withdrawal Income tax: taxation incentives for the Australian film industry

4/5/2017 5:56
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Taxation Ruling IT 2084W – Notice of Withdrawal Income tax : losses & outgoings: financial institutions duty – bank account debits tax

4/5/2017 2:23
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Taxation Ruling IT 2489W – Notice of Withdrawal Income tax : business income of minors

3/29/2017 16:56
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Taxation Ruling IT 2626W – Notice of Withdrawal Income tax : commission income of insurance agents and brokers

1/25/2017 4:29
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Taxation Ruling IT 2433W – Notice of Withdrawal Income tax : substituted accounting periods : adjustments to taxable income

4/19/2016 12:44
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Taxation Ruling IT 2571W – Withdrawal Income tax: application of sections 160AQT and 160AQU to continuously complying Fixed Interest Approved Deposit Funds to which section 290A also applies

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Taxation Ruling IT 2417A1 – Addendum Income tax: Imputation of Company Tax: Form approved by Commissioner of Taxation for issue to shareholders receiving dividends

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Taxation Ruling IT 2441W – Notice of Withdrawal Income tax : section 23AG : foreign service period that commenced before 1 July 1987 or straddles more than one income year : determination of period of foreign service

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Taxation Ruling IT 2575W – Notice of Withdrawal Income tax: Malaysian Government service pension – paragraph 18(2) Australia/Malaysia double taxation agreement

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Taxation Ruling IT 2446W – Notice of Withdrawal Income tax: foreign tax credit system: allowable deductions referrable to foreign income

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Taxation Ruling IT 289W – Notice of Withdrawal Orchid growing: whether primary production

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Taxation Ruling IT 2617W – Notice of Withdrawal Income tax: approved form of actuarial certificates in relation to the taxation of complying superannuation funds

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Taxation Ruling IT 328W – Notice of Withdrawal Trusts : Interpretation of section 101 in relation to sections 99 and 99A under 1964 amending legislation.

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Taxation Ruling IT 329W – Notice of Withdrawal Discretionary Trusts : Section 101 – resolutions of trustee

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Taxation Ruling IT 2680A – Addendum Income tax: withholding tax liability of non-resident beneficiaries of Australian trusts

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Taxation Ruling IT 331W Trustees and beneficiaries: adjustments to estate income as returned to arrive at net income of estate for the purposes of section 95

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Taxation Ruling IT 2544W Income tax: application of section 254 and 255

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Taxation Ruling IT 2440W – Notice of Withdrawal Income tax: individuals: release from payment of tax on grounds of serious hardship: guidelines for determining the existence of serious hardship

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Taxation Ruling IT 2556W – Notice of Withdrawal Income tax: Foreign Tax Credit System – denial of underlying tax credit to corporate unit trusts and public trading trusts

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Taxation Ruling IT 342W – Notice of Withdrawal Income tax: determination of a trust estate’s net income – ruling of the High Court of Australia on the Union Fidelity Trustee Company

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Taxation Ruling IT 2458W – Notice of Withdrawal Income tax: Commonwealth educational allowances

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Taxation Ruling IT 227W – Withdrawal Forced disposal of livestock

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Taxation Ruling IT 2111A – Addendum Income tax: taxation incentives for the Australian film industry

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Taxation Ruling IT 2484A1 – Addendum Income tax: capital gains: time of acquisition of patent

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Taxation Ruling IT 363A2 – Addendum Mining company: application of Division 330 to principal and sub-contractors engaged in mining operations

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Taxation Ruling IT 333A1 – Addendum Expenditure on spare parts and consumable stores. Whether deduction allowable on usage basis or in year of purchase

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Taxation Ruling IT 69W – Notice of Withdrawal Investment allowance – hire of plant

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Taxation Ruling IT 2466A2 – Addendum Income tax: trust distributions of group interest to non-resident beneficiaries: determination of objections

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Taxation Ruling IT 2668A – Addendum Income tax: barter and countertrade transactions

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Taxation Ruling IT 2344A2 – Addendum Income tax: trust schemes with non-resident beneficiaries: assessing guidelines: determination of objections: settlement guidelines

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Taxation Ruling IT 2534A – Addendum Income tax: taxation treatment of directors fees, bonuses, etc

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Taxation Ruling IT 2662PW – Notice of Partial Withdrawal Income tax: false and misleading statements, additional tax, elections and notifications

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Taxation Ruling IT 2035W – Notice of Withdrawal Conditional payment of tax

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Taxation Ruling IT 2069W – Notice of Withdrawal Interest on overpaid tax

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Taxation Ruling IT 2616W – Notice of Withdrawal Income tax: self-assessment – questions concerning taxpayers liability to tax – subsection 169A(2) requests

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Taxation Ruling IT 326W – Notice of Withdrawal Metal trades industry – assessability of payments for accumulated “rostered day-off time” made on termination of employment – whether payments subject to tax instalment deductions

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Taxation Ruling IT 2470W – Notice of Withdrawal Income tax: double revolvements received from the Wool Market Support Fund

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Taxation Ruling IT 2439W – Notice of Withdrawal Income tax: notification requirements for certain dividends paid by private companies under the phasing-out arrangements for Division 7

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Taxation Ruling IT 2414W – Notice of Withdrawal Income tax: variation of tax instalment deductions

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Taxation Ruling IT 2475W – Withdrawal Income tax: imposition and remission of additional (penalty) tax for late lodgment of income tax returns

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Taxation Ruling IT 2410W – Notice of Withdrawal Income tax: interest paid by one Australian resident to another: interest withholding tax

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Taxation Ruling IT 2545W – Notice of Withdrawal Income tax: quotation of tax file numbers in respect of eligible termination payments

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Taxation Ruling IT 2487W – Notice of Withdrawal Income tax: variation of tax instalment deductions – non arbitrated allowances

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Taxation Ruling IT 2034W – Notice of Withdrawal Amended assessments: recalculation of additional tax for late lodgment

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Taxation Ruling IT 2570W – Notice of Withdrawal Income tax: remissions under subsection 207(1A) of additional tax payable under subsection 207(1) of the Income Tax Assessment Act 1936

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Taxation Ruling IT 2056W – Notice of Withdrawal Prescribed payments system: interpretation and operation

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Taxation Ruling IT 2058W – Notice of Withdrawal Prescribed payments system: interpretation and operation

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Taxation Ruling IT 2503A – Addendum Income tax: incorporation of medical and other professional practices

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Taxation Ruling IT 2045W – Withdrawal Income tax: interest withholding tax – withdrawal of Australian entity/AIDC exemption

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Taxation Ruling IT 2044W – Withdrawal Income tax: rebate of tax for basic health insurance premiums – State Government levies

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IT 2431W – Withdrawal Income tax: amendment of assessments: partners: connection between lack of full and true disclosure and avoidance of tax

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Taxation Ruling IT 336W – Withdrawal Income tax: medical and hospital insurance

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Taxation Ruling IT 337W – Withdrawal Income tax: improvements carried out by lessee – section 62A

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Taxation Ruling IT 2094W – Withdrawal Income tax: entertainment expenses – council employee

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Taxation Ruling IT 334W – Withdrawal Income tax: abnormal income – artists amounts received from sale of paintings

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Taxation Ruling IT 2400W – Withdrawal Income tax: conversion of perpetual lease into freehold title and sale of land within 12 months of conversion – operation of section 26AAA

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Taxation Ruling IT 2030W – Withdrawal Income tax: value of employees’ housing for tax instalment deduction purposes: ‘remote’ towns – for s.26AAAB purposes

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Taxation Ruling IT 275W – Withdrawal Income tax: overseas allowances paid to public servants

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Taxation Ruling IT 2421W – Withdrawal Income tax: value of goods taken from stock for private use

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Taxation Ruling IT 2498A – Addendum Income tax: foreign tax credit system: currency translation of foreign income: trading stock and depreciable plant: basis of returning foreign income: capital gains/losses

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Taxation Ruling IT 2130A – Addendum Income tax: depreciation: investment allowance – demountable car parks: whether plant

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Taxation Ruling IT 2228PW – Notice of Partial Withdrawal

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Taxation Ruling IT 2455W – Notice of Withdrawal Income Tax: Applications to Treat Late Objections and Requests for Reference as Duly Lodged

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Taxation Ruling IT 340W – Withdrawal Income tax: Accumulation of income by charitable funds

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Taxation Ruling IT 2438W – Withdrawal Income tax: Interpretation of the term ‘public benevolent institution’ for gift deduction purposes

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Taxation Ruling IT 2610W – Withdrawal Income Tax: Foreign tax credit system – taxation of Australian resident members of Lloyd’s of London

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Taxation Ruling IT 243W – Withdrawal Commutation of pension entitlement to a lump sum

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Taxation Ruling IT 2060W – Withdrawal Income tax: Commuted Lump Sum Pension Entitlements

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Taxation Ruling IT 2364A – Addendum Income Tax: Income tax: The Australian Traineeship system

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Taxation Ruling IT 2195PW – Notice of Partial Withdrawal Income tax: Afforestation Schemes – F.C. of T. v. LAU

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Taxation Ruling IT 2530PW – Notice of Partial Withdrawal Income tax: capital gains: change in the underlying ownership of assets in a publicly traded unit trust: issue of new units in unit trusts and new shares in companies: interposed entities: calculation of change in majority underlying interests

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Taxation Ruling IT 2673W – Notice of Partial Withdrawal Income tax: capital gains tax – use of sole or principal residence for income producing purposes

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Taxation Ruling IT 2572A – Addendum Income tax: general insurers – valuation of investments at net market value for accounting purposes: treatment of unrealised profits and losses for taxation purposes

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Taxation Ruling IT 2546A – Addendum Income tax: implications of discount of premium arrangements by insurance companies

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Taxation Ruling IT 88A – Addendum Income Tax: Trading Stock – Commonwealth securities held by authorised dealers in the short term money market.

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Taxation Ruling IT 2005W – Notice of Withdrawal Income tax: finance companies – gains and losses on redemption of securities

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Taxation Ruling IT 2663A – Addendum Income tax: basis of assessment of general insurance activities

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Taxation Ruling IT 2276A – Addendum Income tax: Assessability of profits on sales of investments of general insurance companies

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Taxation Ruling IT 2042W – Notice of Withdrawal S.218 Notices and sales of mortgaged properties

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Taxation Ruling IT 2449W – Notice of Withdrawal Income tax: Prescribed Payments System, Deduction Exemption Certificates – approval and revocation

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Taxation Ruling IT 2448W – Notice of Withdrawal Income tax: variations to the rate of deduction of tax from prescribed payments

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Taxation Ruling IT 2079W – Notice of Withdrawal S.218 Notices – sales of mortgaged properties

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Taxation Ruling IT 2055W – Notice of Withdrawal Prescribed Payments System: declaration by prescribed persons

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Taxation Ruling IT 2650A – Addendum Income tax: residency – permanent place of abode outside Australia

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Taxation Ruling IT 2615A – Addendum Income tax: Medicare levy – test for Australian residency – payable by Australians living overseas and by visitors to Australia

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Taxation Ruling IT 2607W – Notice of Withdrawal Income tax: residency status of visitors and migrants

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Taxation Ruling IT 2681A – Addendum Income tax: residency status of business migrants

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Taxation Ruling IT 2495W – Notice of Withdrawal Income tax: debt defeasance arrangements: liability assumption

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Taxation Ruling IT 189W – Notice of Withdrawal Investment allowance – solid set irrigation system

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Taxation Ruling IT 2551W – Notice of Withdrawal Income tax: sale of interest in a professional partnership: amounts paid to retiring partners on account of work in progress

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Taxation Ruling IT 2656A – Addendum Income tax : deductibility of takeover defence costs

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Taxation Ruling IT 2553W – Notice of Withdrawal Income tax: assessability of a lump sum payment received by an employee for the surrender of valuable rights granted by an employer

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Taxation Ruling IT 314W – Notice of Withdrawal Self-education expenses – Karate course

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Taxation Ruling IT 313W – Notice of Withdrawal Speed Reading courses

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Taxation Ruling IT 2458W – Notice of Partial Withdrawal Income tax: Commonwealth educational allowances

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Taxation Ruling IT 2452W – Notice of Withdrawal Income tax: substantiation – upkeep of uniforms and/or protective clothing

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Taxation Ruling IT 359W – Notice of Withdrawal Taxation treatment afforded to financed purchase of aircraft as it relates to depreciation, investment allowance and spare parts

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Taxation Ruling IT 2254A – Addendum Income tax: instalment purchase and depreciation on non-residential buildings

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Taxation Ruling IT 2483A – Addendum Income tax: takeovers and company recontructions – exchange of shares by life assurance companies and other financial institutions for shares or shares and cash – whether realization of profit – whether profit is assessable

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Taxation Ruling IT 1A – Third Addendum Taxation Ruling System: explanation and status

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Taxation Ruling IT 2107A – Addendum Social Security sickness/invalidity benefits and workers’ compensation benefit

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Taxation Ruling IT 363A – Addendum Mining company: application of Division 10 to principal and sub-contractors engaged in mining operations

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Taxation Ruling IT 353A – Addendum Meaning of mining operations for purposes of Division 10. Open cut workings for wining kaolin

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Taxation Ruling IT 2660A – Addendum Income tax: definition of royalties

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Taxation Ruling IT 78A – Addendum Investment Allowance: petroleum products pipeline

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Taxation Ruling IT 2512A – Addendum Income tax: financing unit trusts

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Taxation Ruling IT 167A – Addendum Treatment for income tax purposes of radio & television competition prizes

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Taxation Ruling IT 2482A – Addendum Income tax : credit card receipts: documentary evidence required to substantiate certain expenses

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Taxation Ruling IT 2382A – Addendum Income tax : ‘Curran’ type tax avoidance scheme – application of section 6BA

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Taxation Ruling IT 2235A – Addendum Income tax : “Curran” type tax avoidance scheme – application of section 6BA

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Taxation Ruling IT 2145A – Addendum Income tax : BHP awards for the pursuit of excellence – whether assessable income

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Taxation Ruling IT 131ER – Erratum Division 10B – research and preparation expenses of authors

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Taxation Ruling IT 2162W – Notice of Withdrawal Income tax : basis of assessment for Income from Chattel Leasing transactions – finance or actuarial method – gross rents less depreciation method

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Taxation Ruling IT 169A – Second Addendum Double wool clips

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Taxation Ruling IT 2195A – Addendum Income tax: Afforestation Schemes – F.C. of T. v. LAU

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Taxation Ruling IT 169A – Addendum Double wool clips

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Taxation Ruling IT 2133A – Addendum Income tax : Australia – US double taxation convention 1953 : Article XIII – lecturer

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Taxation Ruling IT 2466A – Addendum Income tax : trust distributions of group interest to non-resident beneficiaries : determination of objections

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Taxation Ruling IT 2344A – Addendum Income Tax : trust schemes with non-resident beneficiaries : assessing guidelines : determination of objections : settlement guidelines

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Taxation Ruling IT 2323A – Addendum Income tax : United States entertainers Article 17 Australia/United States double taxation convention

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Taxation Ruling IT 352A – Addendum Land levelling expenditure by primary producers

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Taxation ruling IT 2394A – Addendum Income tax : expenditure on irrigation and water and land conservation

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Taxation Ruling IT 252A – Addendum Deduction for cost of electricity extension

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Taxation Ruling IT 240A – Addendum Restoration of flood damaged land – expenditure incurred by primary producers

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Taxation Ruling IT 233A – Addendum Contract broiler growers – business of primary production

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Taxation Ruling IT 2409A – Addendum Income Tax : deductions allowable to civil marriage celebrants

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Taxation Ruling IT 2499A – Addendum Income tax : rebate of tax – bonuses paid on eligible policies of life assurance

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Taxation Ruling IT 2033A – Addendum Bearer debentures – application of section 126 of the Income Tax Assessment Act 1936

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Taxation Ruling IT 2462A – Addendum Income tax : trust stripping – income from family trust distributed to a trust owned by the taxpayer’s accountant. distributed amount returned to the family trust in the form of an interest free loan repayable on demand.

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Taxation Ruling IT 2468A – Addendum Income tax : withholding tax : building societies investments : interest or dividends

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Taxation Ruling IT 2543A – Addendum Income tax : transport allowances : deductibility of expenses incurred in travelling between home and work

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Taxation Ruling IT 1A – Second Addendum Taxation Ruling System: explanation and status

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Taxation Ruling IT 1A – Addendum Taxation Ruling System: explanation and status

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Taxation Ruling IT 2684 Income tax: deductibility of interest on money borrowed to acquire units in a property unit trust

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Taxation Ruling IT 2682 Income tax: payments made under interest rate swap contracts: timing of income and deductions

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Taxation Ruling IT 2680 Income tax: withholding tax liability of non-resident beneficiaries of Australian trusts

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Taxation Ruling IT 2681 Income tax: residency status of business migrants

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Taxation Ruling IT 2674 Income tax: gifts to missionaries, ministers of religion and other church workers – are the gifts income?

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Taxation Ruling IT 2673 Income tax: capital gains tax – use of sole or principal residence for income producing purposes

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Taxation Ruling IT 2670 Income tax: meaning of “trading stock on hand”

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Taxation Ruling IT 2668 Income tax: barter and countertrade transactions

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Taxation Ruling IT 2666 Income tax: capital gains tax – application of twelve month non-indexation where asset deemed to have been acquired

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Taxation Ruling IT 2665 Income tax: Swedish, Danish, Finnish, Dutch and Malaysian Government pensions paid to Australian residents

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Taxation Ruling IT 2663 Income tax: basis of assessment of general insurance activities

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Taxation Ruling IT 2662 Income tax: false and misleading statements, additional tax, elections and notifications

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Taxation Ruling IT 2660 Income tax: definition of royalties

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Taxation Ruling IT 2661 Income tax: apportionment of interest where money is borrowed to fund the purchase of an asset part of which is used for a business purpose and part for a non-business purpose

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Taxation Ruling IT 2658 Income tax: use of units of industrial property for the purpose of producing assessable income

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Taxation Ruling IT 2657 Income tax: deductibility of interest payable on convertible notes

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Taxation Ruling IT 2655 Income tax : betting and gambling – whether taxpayer carrying on business of betting or gambling

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Taxation Ruling IT 2656 Income tax: deductibility of takeover defense costs

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Taxation Ruling IT 2654 Income tax: approved form of actuarial certificate in relation to deductions to be allowed for expenditure incurred on or after 1 January 1990 in gaining the investment component of certain life assurance premiums

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Taxation Ruling IT 2653 Income tax: convertible notes issued as part of takeover arrangement

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Taxation Ruling IT 2650 Income tax: residency – permanent place of abode outside Australia

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Taxation Ruling IT 2631 Income tax: lease incentives

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Taxation Ruling IT 2648 Income tax: motor vehicle manufacturers, distributors and dealers: demonstration stock valuation; holdback amounts and warranty obligations

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Taxation Ruling IT 2646 Income tax: television program licences

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Taxation Ruling IT 2639 Income tax : personal services income

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Taxation Ruling IT 2636 Income tax: transfer of losses within a company group

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Taxation Ruling IT 2634 Income tax: the application of tax file number arrangements to loans to government bodies and bodies corporate

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Taxation Ruling IT 2632 Income tax: meaning of ‘public authority’ in definition of ‘exempt public body’ in division 16D.

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Taxation Ruling IT 2633 Income tax : zone rebate

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Taxation Ruling IT 2625 Income tax: deductibility of audit fees

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Taxation Ruling IT 2630 Income tax: superannuation benefits provided through an administration company or trust

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Taxation Ruling IT 2629 Income tax: taxation incentives for the Australian film industry

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Taxation Ruling IT 2628 Income tax: trusts – concessional treatment on winding up of non-resident trusts

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Taxation Ruling IT 2627 Income tax: application of part iva to dividend stripping arrangements

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Taxation Ruling IT 2601 Income tax: Unvouched travel expenses for long distance truck drivers

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Taxation Ruling IT 2626 Income tax : commission income of insurance agents and brokers

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Taxation Ruling IT 2623 Income Tax: repayments of sickness benefits

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Taxation Ruling IT 2624 Income tax: company self assessment; elections and other notifications; additional (penalty) tax; false or misleading statement

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Taxation Ruling IT 2621 Income tax: retiring allowances, determination of reasonable amount

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Taxation Ruling IT 2622 Income tax : present entitlement during the stages of administration of deceased estates

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Taxation Ruling IT 2620 Income tax: assessment of eligible termination payments – determination of forgone benefit part of approved early retirement scheme payments and bona fide redundancy payments made to members of pension funds

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Taxation Ruling IT 2619 Income tax: tax liability of professors and teachers visiting Australia from the United Kingdom

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Taxation Ruling IT 2617 Income tax: approved form of actuarial certificates in relation to the taxation of complying superannuation funds

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Taxation Ruling IT 2618 Income tax: depreciation – cost of erecting plant – expenditure on construction camps for use by contractor’s employees

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Taxation Ruling IT 2616 Income tax: self-assessment – questions concerning taxpayers liability to tax – subsection 169A(2) requests

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Taxation Ruling IT 2615 Income tax: medicare levy – test for Australian residency – payable by Australians living overseas and by visitors to Australia

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Taxation Ruling IT 2609 Income tax: employee share acquisition schemes

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Taxation Ruling IT 2614 Income tax and fringe benefits tax: employee expenses incurred on the relocation of employment

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Taxation Ruling IT 2613 Income tax: changed basis of accounting for expenditure

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Taxation Ruling IT 2612 Income tax: assessability of fellowship moneys received from an overseas university

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Taxation Ruling IT 2610 Income Tax: Foreign tax credit system – taxation of Australian resident members of Lloyd’s of London

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Taxation Ruling IT 2611 Income tax: depreciation of radar detectors

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Taxation Ruling IT 2608 Income tax: assignment of partnership interests

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Taxation Ruling IT 2607 Income Tax: Residency Status of Visitors and Migrants

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Taxation Ruling IT 2605 Income tax: rebate on dividend income

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Taxation Ruling IT 2606 Income tax: deduction for interest on borrowings to fund share acquisitions

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Taxation Ruling IT 2604 Income tax: assessability of interest to investors in the pyramid, geelong and countrywide building societies

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Taxation Ruling IT 2603 Income tax : scrip dividends

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Taxation Ruling IT 2594 Income tax: basis of assessment of income from chattel leasing transactions

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Taxation Ruling IT 2600 Income tax: overseas localities – rebate for members of the Defence Force serving overseas

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Taxation Ruling IT 2602 Income tax : privately owned power stations : control by state electricity authorities

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Taxation Ruling IT 2589 Income tax: capital gains – application of section 51AAA

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Taxation Ruling IT 2588 Income tax: capital gains – ascertainment of market value of rights, options and convertible notes

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Taxation Ruling IT 2584 Income tax : capital gains : exemption of certain gains and losses : betting and lottery winnings

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Taxation Ruling IT 2586 Income tax : wounds and disability pensions paid by foreign government: whether exempt

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Taxation Ruling IT 2581 Income tax : the rendering of services by a scholarship holder

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Taxation Ruling IT 2582 Income tax : deductibility of interest incurred on moneys borrowed to pay income tax

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Taxation Ruling IT 2579 Income tax : meal expenses for long distance truck drivers

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Taxation Ruling IT 2578 Income tax: overseas aid funds – guidelines for acceptance under the overseas aid gift deduction scheme

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Taxation Ruling IT 2577 Income tax : Japan exchange and teaching program

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Taxation Ruling IT 2575 Income tax : Malaysian government service pension – paragraph 18(2) Australia/Malaysia double taxation agreement

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Taxation Ruling IT 2562 Income tax : foreign tax credit system : interaction of foreign tax credit provisions with capital gains and capital losses provisions of Part IIIA

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Taxation Ruling IT 2572 Income tax : general insurers – valuation of investments at net market value for accounting purposes: treatment of unrealised profits and losses for taxation purposes

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Taxation Ruling IT 2573 Income tax : approved form and manner of notices in relation to the taxation of superannuation business and benefits.

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Taxation Ruling IT 2570 Remissions under sub-section 207(1A) of additional tax payable under sub-section 207(1) of the Income Tax Assessment Act 1936

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Taxation Ruling IT 2568 Income tax : tax treatment of U.S. sourced dividend interest and royalty income derived by U.S. citizens resident in Australia

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Taxation Ruling IT 2567 Income tax: offshore banking units : separate accounting requirements

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Taxation Ruling IT 2566 Income tax : deductibility of travelling expenses of employee, spouse and family incurred by employer in relocating the employee.

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Taxation Ruling IT 2561 Income tax : capital gains : grants of easements, profits a prendre and licences

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Taxation Ruling IT 2560 Income tax: dividend imputation system: guidelines for remission of additional tax imposed for overfranking of dividends

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Taxation Ruling IT 2559 Income tax : dividend imputation system: guidelines for remission of additional tax imposed for late lodgment of franking account return

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Taxation Ruling IT 2557 Income tax : assessability or deductibility of an amount in respect of accrued leave entitlement taken into account in the purchase price of a business

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Taxation Ruling IT 2556 Income tax: foreign tax credit system – denial of underlying tax credit to corporate unit trusts and public trading

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Taxation Ruling IT 2555 Income tax : foreign tax credit system – foreign tax credit entitlement of corporate beneficiaries of trusts

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Taxation Ruling IT 2553 Income tax: assessability of a lump sum payment received by an employee for the surrender of valuable rights granted by an employer

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Taxation Ruling IT 2554 Income tax : Australia/Italy Double Taxation Agreement : Italian pensions derived by Australian residents

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Taxation Ruling IT 2549 Income tax : car expenses: taxpayer retention of car records

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Taxation Ruling IT 2548 Income tax : capital gains : ascertainment of the cost base of an asset as at 30 June 1988 owned by the trustee of a complying approved deposit fund, a complying superannuation fund or a pooled superannuation trust

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Taxation Ruling IT 2546 Income tax: implications of discount of premium arrangements by insurance companies

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Taxation Ruling IT 2571 Income tax : application of sections 160AQT and 160AQY to continuously complying fixed interest approved deposit funds to which section 290A also applies.

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Taxation Ruling IT 2545 Income tax: quotation of tax file numbers in respect of eligible termination payments

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Taxation Ruling IT 2543 Income tax : transport allowances : deductibility of expenses incurred in travelling between home and work

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Taxation Ruling IT 2542 Income tax : taxation position of United States non-government pensions

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Taxation Ruling IT 2219 Income tax: deductions for payments by an employee into a disability pension fund

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Taxation Ruling IT 2540 Income tax : capital gains : application to disposals of partnership assets and partnership interests

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Taxation Ruling IT 2539 Income tax: capital gains provisions: antiques

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Taxation Ruling IT 2538 Income tax: factoring of debts

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Taxation Ruling IT 2536 Income tax : whether rebates of commissions are assessable

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Taxation Ruling IT 2534 Income tax: taxation treatment of directors fees, bonuses, etc.

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Taxation Ruling IT 2531 Income tax : administration companies and trusts – level of salaries for working directors/employees carrying out administrative duties for professional practices

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Taxation Ruling IT 2530 Income tax : capital gains : change in the underlying ownership of assets in a publicly traded unit trust : issue of new units in unit trusts and new shares in companies : interposed entities : calculation of change in majority underlying interests

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Taxation Ruling IT 2525 Income tax: retirement from or termination of office or employment

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Taxation Ruling IT 2526 Income tax : averaging of incomes – application of section 155 of the Income Tax Assessment Act permanent reduction of income

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Taxation Ruling IT 2519 Income tax : ownership of plant or fixtures purchased under hire-purchase agreements as part of a financing arrangement

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Taxation Ruling IT 2516 Income tax : exclusion from tax for discounts provided under employee share acquisition schemes

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Taxation Ruling IT 2514 Income tax: company Schedule 25A : information return for companies that transact business with related overseas entities

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Taxation Ruling IT 2512 Income tax: financing unit trusts

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Taxation Ruling IT 2509 Income tax : income tax and fringe benefits tax consequences of an employee leasing a car to an employer which is subsequently provided back to the employee

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Taxation Ruling IT 2507 Income tax : foreign tax credit system – foreign taxes eligible for credit against australian income tax

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Taxation Ruling IT 2503 Income tax : Incorporation of medical and other professional practices

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Taxation Ruling IT 2504 Income tax : deductibility of interest on borrowed funds – life assurance policies

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Taxation Ruling IT 2506 Income tax : finance of mining ventures by production payment arrangements

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Taxation Ruling IT 2501 Income tax : assignment of partnership interests

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Taxation Ruling IT 2499 Income tax : rebate of tax – bonuses paid on eligible policies of life assurance

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Taxation Ruling IT 2498 Income Tax : foreign tax credit system : currency translation of foreign income : trading stock and depreciable plant : basis of returning foreign income : capital gains/losses

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Taxation Ruling IT 2497 Income tax : substituted accounting periods : large investment or property (unit) trusts

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Taxation Ruling IT 2496 Income tax : deductibility of the cost of lease receivables

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Taxation Ruling IT 2495 Income tax : debt defeasance arrangements : liability assumption

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Taxation Ruling IT 2493 Income tax : substantiation rules : calculation of balancing adjustment

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Taxation Ruling IT 2492 Income tax : eligible annuities and eligible policies – unreasonable deferral of annuity income

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Taxation Ruling IT 2490 Income tax : eligible termination payments – approved early retirement scheme payments and bona fide redundancy payments – concessional component and forgone benefit part of eligible termination payment

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Taxation Ruling IT 2491 Income tax : payments made for political purposes

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Taxation Ruling IT 2488 Income tax : variation of tax instalment deductions allowances paid under industrial instruments

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Taxation Ruling IT 2489 Income tax : business income of minors

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Taxation Ruling IT 2487 Income tax : variation of tax instalment deductions – non arbitrated allowances

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Taxation Ruling IT 2486 Income tax : children’s savings accounts

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Taxation Ruling IT 2485 Income tax : capital gains : jointly owned property : not the principal residence of all joint owners

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Taxation Ruling IT 2484 Income tax : capital gains : time of acquisition of patent

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IT 2482 Income tax : credit card receipts: documentary evidence required to substantiate certain expenses

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Taxation Ruling IT 2482 Income tax : credit card receipts: documentary evidence required to substantiate certain expenses

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Taxation Ruling IT 2481 Income tax : travelling expenses of an employee moving to a new locality of employment

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Taxation Ruling IT 2480 Income tax : variable annuities

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Taxation Ruling IT 2478 Income tax: pensions (and lump sums) received under the Superannuation Act (C’th) 1976

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Taxation Ruling IT 2479 Income tax : application of thin capitalisation rules

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Taxation Ruling IT 2477 Income tax : deductibility of tinted eye glasses used by a visual display unit (VDU) operator

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Taxation Ruling IT 2478 Income tax : pensions (and lump sums) received under the Superannuation Act (C’th) 1976

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Taxation Ruling IT 2472 Income tax : whether goods on consignment are trading stock

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Taxation Ruling IT 2474 Income tax : assessability of payments received under the military skills award programme

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Taxation Ruling IT 2467 Income tax : adoption of cut off date earlier than end of financial year or of substituted accounting period

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Taxation Ruling IT 2468 Income tax : withholding tax : building societies investments : interest or dividends

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Taxation Ruling IT 2466 Income tax : trust distributions of group interest to non-resident beneficiaries : determination of objections

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Taxation Ruling IT 2465 Income tax : transfer of loss within a company group

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Taxation Ruling IT 2460 Income tax : disability insurance – deductibility of premiums

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Taxation Ruling IT 2462 Income tax : trust stripping – income from family trust distributed to a trust owned by the taxpayer’s accountant. distributed amount returned to the family trust in the form of an interest free loan repayable on demand.

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Taxation Ruling IT 2464 INCOME Tax : requests for adjournment of taxation appeals pending outcome of criminal proceedings

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Taxation Ruling IT 2423 Withholding tax : whether rental income constitutes proceeds of business – permanent establishment – deduction for interest

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Taxation Ruling IT 2437 Income tax : foreign tax credit system – foreign taxes eligible for credit against australian income tax

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Taxation Ruling IT 2432 Income tax: factoring of debts

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Taxation Ruling IT 2434 Income tax : split dollar insurance arrangements

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Taxation Ruling IT 2427 Income tax : convertible notes – meaning of convertible note, note and related instruments

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Taxation Ruling IT 2426 Income tax : eligible termination payments – payment to compensate for loss of benefits resulting from termination of former employment

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Taxation Ruling IT 2428 Income tax : lump sum service fee payable on issue of units in property trust

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Taxation Ruling IT 2424 Income tax : compensation payments in respect of unlawful acts of discrimination

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Taxation Ruling IT 2420 Income tax : deduction for lease shortfall payment on disposal of motor vehicle

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Taxation Ruling IT 2422 Income tax : application of Section 79C

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Taxation Ruling IT 2415 Income tax: associations promoting the development of Australian resources

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Taxation Ruling IT 2415 Income tax : associations promoting development of Australian resources

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Taxation Ruling IT 2417 Income tax: imputation of company tax: form approved by commissioner of taxation for issue to shareholders receiving dividends

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Taxation Ruling IT 2409 Income Tax : deductions allowable to civil marriage celebrants

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Taxation Ruling IT 2406 Income tax : house auction expenses of public servant moving at employer’s request

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Taxation Ruling IT 2402 Income tax: absorption cost basis of valuing trading stock – fringe benefits tax

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Taxation Ruling IT 2403 Income tax : purported assignment of proportion of salary and wages ineffective

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Taxation Ruling IT 2402 Income tax : absorption cost basis of valuing trading stock – fringe benefits tax

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Taxation Ruling IT 2395 Income tax : chattel leasing transactions – lease payments

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Taxation Ruling IT 2394 Income tax : expenditure on irrigation and water and land conservation

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Taxation Ruling IT 2382 Income tax : “Curran” type tax avoidance scheme – application of section 6BA

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Taxation Ruling IT 2378 Income tax : capital gains : disposal of prospecting or mining right : disposal of right to receive income : farm-out arrangements

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Taxation Ruling IT 2373 Income tax : alienation of income

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Taxation Ruling IT 2367 Income tax : reinsurance with non-residents : calculation of premiums paid and unearned premium reserve

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Taxation Ruling IT 2361 Income tax : capital gains : change in the underlying ownership of assets of a public company

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Taxation Ruling IT 2362 Income tax : capital gains : commencement of indexation of acquisition cost of assets

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Taxation Ruling IT 2358 Income Tax : trust schemes with resident minor beneficiaries : assessing guidelines : determination of objections : settlement guidelines

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Taxation Ruling IT 2356 Income tax : deductibility of interest, assessment to trustee of undistributed trust income

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Taxation Ruling IT 2355 Income tax : donation of moneys “blocked” in developing countries to an australian overseas aid fund

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Taxation Ruling IT 2353 Income Tax : effect of company dissolutions on taxation disputes

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Taxation Ruling IT 2344 Income Tax : trust schemes with non-resident beneficiaries : assessing guidelines : determination of objections : settlement guidelines

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Taxation Ruling IT 2346 Income tax : bonuses paid on certain life assurance policies – section 26AH – interpretation and operation

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Taxation Ruling IT 2340 Income tax : capital gains : deemed acquisition of assets by a taxpayer after 19 September 1985 where a change occurs in the underlying ownership of assets acquired by the taxpayer on or before that date.

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Taxation Ruling IT 2341 Income tax : eligible termination payments – extension of roll-over period

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Taxation Ruling IT 2339 Income tax : trickle irrigation systems

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Taxation Ruling IT 2330 Income Tax : Income Splitting

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Taxation Ruling IT 2334 Income tax : convertible notes – meaning of convertible note, note and related instruments

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Taxation Ruling IT 2321 Income tax : fees paid to part-time members of governmental tribunals, committees, etc – requirement on member to pay fees into partnership account

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Taxation Ruling IT 2325 Income tax : deduction for cost of motor vehicles under floor plan arrangements

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Taxation Ruling IT 2329 Income tax : trust recoupment tax legislation

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Taxation Ruling IT 2324 Income tax : United States entertainer’s support personnel – article 15 Australia/United States double taxation convention

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Taxation Ruling IT 2323 Income tax : United States entertainers Article 17 Australia/United States double taxation convention

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Taxation Ruling IT 2316 Income tax: distribution of partnership profits and losses

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Taxation Ruling IT 2317 Income tax : deductibility of prepaid rent

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Taxation Ruling IT 2309 Income tax : documents exempt from disclosure under freedom of information act by reason of secrecy provisions

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Taxation Ruling IT 2307 Income Tax : Assessability of lump sum payment made under contract to play football: covenant in contract that taxpayer not engage in competitive footrunning during term of contract.

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Taxation Ruling IT 2298 Income Tax : applications by taxpayers for adjournments of proceedings before administrative tribunals

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Taxation Ruling IT 2289 Income tax : valuation of trading stock – average cost or actual cost

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Taxation Ruling IT 2287 Income tax : deductions for lease shortfall payments

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Taxation Ruling IT 2283 Income tax : assessability of film and video print costs paid to non-residents

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Taxation Ruling IT 2282 Income tax : chattel leasing – sub-leasing assessment of lease rental paid in advance

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Taxation Ruling IT 2274 Income tax : superannuation – assessable income to include value of certain benefits

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Taxation Ruling IT 2272 Income tax : eligible termination payments and superannuation pensions – determination of undeducted contributions and undeducted purchase price

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Taxation Ruling IT 2277 Income tax: partners seek to provide their service to their partnership through interposed company or trust

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Taxation Ruling IT 2276 Income tax : assessability of profits on sales of investments of general insurance companies

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Taxation Ruling IT 2255 Income tax : assessment of eligible termination payments – certain payments where no entitlement to long service leave exists

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Taxation Ruling IT 2256 Income tax: assessment of eligible termination payments – eligible service period

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Taxation Ruling IT 2250 Income Tax : issue of assessments where commissioner appeals against adverse decision of taxation board of review or court directly in taxpayer’s favour : advice to taxpayers : remission of additional tax for late payment

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IT 2250 Income Tax : issue of assessments where commissioner appeals against adverse decision of taxation board of review or court directly in taxpayer’s favour : advice to taxpayers : remission of additional tax for late payment

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Taxation Ruling IT 2254 Income tax : instalment purchase and depreciation on non-residential buildings

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Taxation Ruling IT 2244 Income tax : application of division 10d to approved nursing homes

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Taxation Ruling IT 2235 Income tax : “Curran” type tax avoidance scheme – application of section 6BA

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Taxation Ruling IT 2230 Income tax : loss of licence insurance

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Taxation Ruling IT 2228 (Partially Withdrawn) Income tax : futures transactions

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Taxation Ruling IT 2226 Income tax: building societies: co-operative companies deduction of interest on amounts advanced by depositors

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Taxation Ruling IT 2226 Income tax : building societies: co-operative companies deduction of interest on amounts advanced by depositors

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Taxation Ruling IT 2220 Income tax: leveraged lease transactions

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Taxation Ruling IT 2204 (as amended 20/11/86) Income tax : deductibility of interest payable on convertible notes

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Taxation Ruling IT 2215 Income Tax: leasing of works of art

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Taxation Ruling IT 2217 Income tax deductions : medical appliances

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Taxation Ruling IT 2197 Income tax : installation costs of plant and equipment

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Taxation Ruling IT 2199 Income tax : allowable deductions : travelling expenses between place(s) of employment and/or place(s) of business

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Taxation Ruling IT 2198 Income tax : allowable deductions : expenditure voluntarily incurred by employee taxpayers

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Taxation Ruling IT 2195 Income tax : afforestation schemes – FCT v. LAU

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Taxation Ruling IT 2187 Income tax : effect of educational, social security and training payments on income tax liability

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Taxation Ruling IT 2185 Income tax: foreign debenture issue with premium payable upon redemption

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Taxation Ruling IT 2186 Income Tax : Reward Payments Received Pursuant to the Commonwealth and State Historic Shipwrecks Acts

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Taxation Ruling IT 2178 Income Tax : co-operative companies : distributions to members by way of debentures

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Taxation Ruling IT 2167 Income Tax: rental properties – non-economic rental, holiday home, share of residence, etc. cases, family trust cases

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Taxation Ruling IT 2168 Income tax : assessment of eligible termination payments – ELIGIBLE SERVICE PERIOD – DISCRETIONS IN SECTIONS 27B AND 27C – ROLL-OVER PROVISIONS – INVALIDITY PAYMENTS

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Taxation Ruling IT 2169 Income tax: equity leasing transactions

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Taxation Ruling IT 2163 Income tax: purchase and sale of import quota

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Taxation Ruling IT 2162 Income tax : basis of assessment for income from chattel leasing transactions – finance or actuarial method – gross rents less depreciation method

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Taxation Ruling IT 2157 Income tax : assessment of annuities eligible termination payments – commutation of annuities – Commonwealth Superannuation Act

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Taxation Ruling IT 2158 Investment allowance : contract for acquisition or construction of eligible property entered into prior to 1 july 1985 rulings nos. it 72, 76, 2142

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Taxation Ruling IT 2152 Income tax : retiring allowances paid to employees upon restructuring of a business

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Taxation Ruling IT 2145 Income tax : BHP awards for the pursuit of excellence – whether assessable income

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Taxation Ruling IT 2133 Income tax : Australia – US double taxation convention 1953 : Article XIII – lecturer

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Taxation Ruling IT 2130 Income tax: depreciation: investment allowance – demountable car parks: whether plant

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Taxation Ruling IT 2121 Income tax: family companies and trusts in relation to income from personal exertion

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Taxation Ruling IT 2119 Income tax : substitution of semi-government or local government securities by a central borrowing authority

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Taxation Ruling IT 2113 Income tax : business of primary production – horse breeding

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Taxation Ruling IT 2111 Taxation incentives for the Australian film industry

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Taxation Ruling IT 2107 (as amended 11/2/85) Social security sickness/invalidity benefits and workers’ compensation benefits

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Taxation Ruling IT 2098 Deductions for workers’ compensation liabilities : uninsured employers

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Taxation Ruling IT 2097 Taxation of lump sum payments in lieu of long service leave paid on retirement where entitlements to leave varied after 15 August 1978

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Taxation Ruling IT 2095 Income tax : assessability of unbilled gas

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Taxation Ruling IT 2072 Notice to produce books, documents and other papers

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Taxation Ruling IT 2064 Income tax : approved overseas projects

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Taxation Ruling IT 2050 (as amended 20/7/83) “Interest-swapping” transactions

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Taxation Ruling IT 2039 Investments in bills of exchange

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Taxation Ruling IT 2033 Bearer debentures – application of section 126 of the Income Tax Assessment Act 1936

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Taxation Ruling IT 2029 State superannuation fund of Western Australia – contributions to qualifying superannuation funds by members with “determined” pensions

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Taxation Ruling IT 2021 Retrenchment of employees – subsequent employment on casual basis

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Taxation Ruling IT 2015 Section 23AF : determination of period of qualifying service

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Taxation Ruling IT 2014 Fees paid to members of governmental commissions or councils – requirement on member to pay fees to employer

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Taxation Ruling IT 2006 Primary production : kelp harvesting

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Taxation Ruling IT 1 Taxation Ruling system: explanation and status

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Taxation Ruling IT 2001 Winemakers – valuation of winestocks.

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Taxation Ruling IT 235 Timber industry workers – contract tree fellers

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Taxation Ruling IT 352 Land levelling expenditure by primary producers

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Taxation Ruling IT 362 Timber logging licence – whether cost of licence deductible

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Taxation Ruling IT 228 Forced disposal of livestock

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Taxation Ruling IT 333 Expenditure on spare parts and consumable stores. Whether deduction allowable on usage basis or in year of purchase

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Taxation Ruling IT 333 Expenditure on spare parts and consumable stores. Whether deduction allowable on usage basis or in year of purchase

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Taxation Ruling IT 5 Property investment trust expenditure – interest payable and service fee

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Taxation Ruling IT 25 Incorporation of medical practices

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Taxation Ruling IT 252 Deduction for cost of electricity extension

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Taxation Ruling IT 31 Investment allowance – structural improvements – plant structures

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Taxation Ruling IT 213 Residual values for livestock leasing

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Taxation Ruling IT 174 Plant leasing transactions – residual values

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Taxation Ruling IT 249 Ex gratia payments received by former employees

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Taxation Ruling IT 225 Primary production – agistment income

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Taxation Ruling IT 210 Application of averaging provisions – income from hire of farm plant

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Taxation Ruling IT 211 Forced disposal of livestock

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Taxation Ruling IT 229 Application of averaging provisions : sale of pastoral property

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Taxation Ruling IT 221 Gratuity on termination of employment – application of s26(d)

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Taxation Ruling IT 39 Expenditure incurred in servicing or managing income producing investments – application of section 51(1

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Taxation Ruling IT 78 Investment allowance: petroleum products pipeline

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Taxation Ruling IT 54 Expenditure incurred by professional footballers

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Taxation Ruling IT 316 Minor beneficiaries : court or damages trusts

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Taxation Ruling IT 254 Sole parent rebate for part of year that a divorced or separated parent has access to child

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Taxation Ruling IT 207 Peanut sharefarming partnerships facts

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Taxation Ruling IT 276 Payments to service companies: the splitting of professional income

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Taxation Ruling IT 248 Deceased employees : payments in respect of furlough and recreation leave

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Taxation Ruling IT 295 Conditional gifts to the australiana fund, public libraries, museums, art galleries

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Taxation Ruling IT 253 Sole parent rebate in circumstances of mental or physical incapacity or imprisonment

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Taxation Ruling IT 361 Procuration and processing fees paid to credit unions whether exempt under Section 23G.

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Taxation Ruling IT 332 Deductions for club fees : racing clubs : section 51AB

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Taxation Ruling IT 131 Division 10B – research and preparation expenses of authors

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Taxation Ruling IT 200 Lump sum payments – application of the reseck decision

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Taxation Ruling IT 88 Income Tax: Trading Stock – Commonwealth securities held by authorised dealers in the short term money market.

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Taxation Ruling IT 363 Mining company : application of Division 10 to principal and sub-contractors engaged in mining operations

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Taxation Ruling IT 240 Restoration of flood damaged land – expenditure incurred by primary producers

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Taxation Ruling IT 117 Travelling expenses – between home and employment

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Taxation Ruling IT 33 Valuation of trading stock for nurserymen

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Taxation Ruling IT 347 Trust estates : present entitlement

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Taxation Ruling IT 233 Contract broiler growers – business of primary production

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Taxation Ruling IT 175 Depreciation : improvements and fixtures on leasehold property

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Taxation Ruling IT 319 Presently entitled: The effect of the decision in Taylor v FC of T [(1969) 123 CLR 206] upon the interpretation of the phrase presently entitled in section 98.

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Taxation Ruling IT 234 Amended assessments – deductions for losses: calculation of average income

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Taxation Ruling IT 219 Primary production – artificial breeding services – cattle industry

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Taxation Ruling IT 167 Treatment for income tax purposes of radio & television competition prizes

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Taxation Ruling IT 149 Legal expenses incurred for fines and/or breaches of the law in the course of carrying on a business

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Taxation Ruling IT 167 Treatment for income tax purposes of radio & television competition prizes

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Taxation Ruling IT 155 Key man insurance – assessability of proceeds and deductibility of premiums

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Taxation Ruling IT 169 Double wool clips

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Taxation Ruling IT 353 Meaning of mining operations for purposes of Division 10. open cut workings for winning of kaolin.

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Taxation Ruling IT 180 Repairs to property carried out after cessation of income production

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Taxation Ruling IT 28 Leasing arrangements of plant and machinery

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Taxation Ruling IT 196 Plant purchased under hire purchase agreements – treatment of hiring charges

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Taxation Ruling IT 2483 Income tax : takeovers and company reconstructions – exchange of shares by life assurance companies and other financial institutions for shares or shares and cash – whether realization of profit – whether profit is assessable

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Taxation Ruling IT 2456 Income tax : tax avoidance schemes – tax benefit

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Taxation Ruling IT 2193 Income tax : compensation for loss of earning capacity

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