http://classic.austlii.edu.au/au/legis/cth/consol_act/itaa1997240/s30.25.html WebITAA 1997 40-75(1) ITAA 1997 40-95 ITAA 1997 40-95(4) ITAA 1997 40-95(5) ITAA 1997 40-95(7) ITAA 1997 40-100 ITAA 1997 40-100(5) ITAA 1997 40-100(6)(b) ITAA 1997 40-102 ... Toggle visibility of this section. Aboriginal and Torres Strait Islander people; Education zone; Freedom of information;
INCOME TAX ASSESSMENT ACT 1997 - SECT 6.1 …
WebGenerally, fines and penalties are not deductible under section 8-1 of the ITAA 1997 (Commissioner of Taxation v Madad Pty Ltd [1984] FCA 311) and they are specifically excluded from being deductible pursuant to section 26-5 of the ITAA 1997. 17. [Omitted.] Examples. Example 1. 18. Alex was found, pursuant to an audit, to have earned $20,000 ... Web6 • the form of the receipt, that is, whether it is received as a lump sum or periodically; 7 and • the motive of the person making the payment. Motive, however, is rarely decisive as in … fiona frick unigestion
Transfer Pricing Country Profile – Australia - OECD
Web• section 67-25 of the ITAA 1997 • section 104-25 of the ITAA 1997 • section 104-135 of the ITAA 1997 • section 112-25 of the ITAA 1997 ... defined in subsection 6(1) of the ITAA 1936. 27. The Dividend Component of the Distribution is a frankable distribution under section 202-40. WebTax determination sets out that the profit from the disposal of shares in a company group acquired in a leveraged buyout may be included in the assessable income of the vendor … http://classic.austlii.edu.au/au/legis/cth/consol_act/itaa1997240/s6.1.html finstown scotland