2006 Tax Rulings

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Taxation Rulings

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Tax Rulings

2009 | 2008 | 2007 | 2006 | 2005

2005

TR 2005/22

Income tax: companies controlled by exempt entities

TR 2005/21

Income tax and fringe benefits tax: charities

TR 2005/20

Income tax: the interaction of deemed ownership under Division 240 of the Income Tax Assessment Act 1997 with the 'holding' rules in Division 40

TR 2005/19

Income tax: scrip for scrip roll-over arrangements - application of Subdivision 124-M of the Income Tax Assessment Act 1997 - Part IVA of the Income Tax Assessment Act 1936

TR 2005/18

Income tax: foreign loss quarantining and foreign tax credit system - taxation of Australian resident individual members of Lloyd's

TR 2005/17

Income tax: goodwill: identification and tax cost setting for the purposes of Part 3-90 of the Income Tax Assessment Act 1997

TR 2005/16

Income tax: Pay As You Go - withholding from payments to employees

TR 2005/15

Income tax: tax consequences of financial contracts for differences

TR 2005/14

Income tax: application of the Australia/New Zealand Double Tax Agreement to New Zealand Resident Trustees of New Zealand Foreign Trusts

TR 2005/13

Income tax: tax deductible gifts - what is a gift

TR 2005/12

Income tax: deductibility of interest expenses incurred by trustees on funds borrowed in connection with the payment of distributions to beneficiaries

TR 2005/11

Income tax: branch funding for multinational banks

TR 2005/10

Income tax: consolidation: retained cost base assets consisting of Australian currency or a right to receive a specified amount of such currency

TR 2005/9

Income tax: record keeping - electronic records

TR 2005/8

Income tax: the meaning of particular terms in the Government Service Articles of Australia's tax treaties

TR 2005/7

Income tax: the taxation implications of 'partnership salary' agreements

TR 2005/6

Income tax: lease surrender receipts and payments

TR 2005/5

Income tax: ascertaining the right to tax United States (US) and United Kingdom (UK) resident financial institutions under the US and the UK Taxation Conventions in respect of interest income arising in Australia

TR 2005/4

Income tax: capital allowances - project pools - core issues

TR 2005/3

Income tax: attributed personal services income that is foreign income - allowance of a foreign tax credit to an individual where foreign tax paid by a personal services entity

TR 2005/2

Income tax: the meaning of 'foreign income' in subsection 6AB(1) of the Income Tax Assessment Act 1936 - inclusion of statutory income

TR 2005/1

Income tax: carrying on business as a professional artist

2009

2008

2006

2005

2004

2003

2002

2001

2000

C & P Taxation Services

133 Alexander Street

CROWS NEST NSW

Phone (02) 9965 7261

The information contained in this website is intended only as a guide for small business, and should not be relied on to prepare tax returns in accordance with Australian taxation law. It is recommended that professional advice is sought by an accountant and registered tax agent regarding GST issues, capital gains tax and tax deductions. The publishers accept no responsibility for errors, omissions or any damages caused by the improper use of this guide. Site maintained by Cremorne Partners.