Tax Returns

Tax Preparation Service

Late Tax Returns

 

Business & Investment Entities

Companies

Trusts

Self Managed Super Funds

 

ATO Resources

Taxation Rulings

Taxation Determinations

 
 

Tax Rulings

2004

 

TR 2004/18

Income tax: capital gains: application of CGT event K6 (about pre-CGT shares and pre-CGT trust interests) in section 104-230 of the Income Tax Assessment Act 1997

TR 2004/17

Income tax: indemnification of royalty withholding tax

TR 2004/16

Income tax: plant in residential rental properties

TR 2004/15

Income tax: residence of companies not incorporated in Australia - carrying on business in Australia and central management and control

TR 2004/14

Income tax: consolidation: recognising and measuring the liabilities of a joining entity under subsection 705-70(1) of the Income Tax Assessment Act 1997 where the entity becomes a subsidiary member of a consolidated group in a financial reporting period of the entity not beginning on or after 1 January 2005

TR 2004/13

Income tax: the meaning of an asset for the purposes of Part 3-90 of the Income Tax Assessment Act 1997

TR 2004/12

Income tax: whether the exclusion under subsection 721-15(2) of the Income Tax Assessment Act 1997 can extend to a participant in a licensed financial market or licensed clearing and settlement facility

TR 2004/11

Income tax: consolidation: the meaning and application of the single entity rule in Part 3-90 of the Income Tax Assessment Act 1997

TR 2004/10

Income tax: the assessability of salary and wages derived under teacher exchange programs between Australia and the United States

TR 2004/9

Income tax: consolidation: what is meant by 'injection of capital' in section 707-325 of the Income Tax Assessment Act 1997?

TR 2004/8

Income tax and fringe benefits tax: health promotion charities

TR 2004/7

Income tax: capital gains: application of Division 149 of the Income Tax Assessment Act 1997 and Division 20 of Part IIIA of the Income Tax Assessment Act 1936 to public entities

TR 2004/6

Income tax: substantiation exception for reasonable travel and overtime meal allowance expenses

TR 2004/5

Income tax: taxation treatment of volume rebates paid to a retailer association

TR 2004/4

Income tax: deductions for interest incurred prior to the commencement of, or following the cessation of, relevant income earning activities

TR 2004/2

Income tax: whether expenses incurred obtaining valuations for consolidation are deductible under section 8-1 of the Income Tax Assessment Act 1997 

TR 2004/1

Income tax: international transfer pricing - cost contribution arrangements

 

2009

2008

2007

2006

2005

 

 

C & P Taxation Services

133 Alexander Street

CROWS NEST NSW

Phone (02) 9965 7261