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

 

2009  |  2008  |  2007  |  2006  |  2005

 

2007

TR 2007/13

Income tax: application of the transferor trust and controlled foreign company measures where property or services are transferred to a non-resident company in which a non-resident trustee has a direct or indirect ownership interest

TR 2007/12

Fringe benefits tax: minor benefits

TR 2007/11

Income tax: withholding tax and related implications for a non-resident head lessor or hire-purchase provider of substantial equipment where the equipment is obtained by another non-resident entity that subleases, subprovides or leases it for use in Australia

TR 2007/9

Income tax: circumstances when an item used to create a particular atmosphere or ambience for premises used in a cafe, restaurant, licensed club, hotel, motel or retail shopping business constitutes an item of plant

TR 2007/7

Income tax: consolidation: errors in tax cost setting amounts of reset cost base assets 

TR 2007/6

Income tax: non-commercial business losses: Commissioner's discretion 

TR 2007/5

Income tax: functional currency - when is an amount not in the 'applicable functional currency'? 

TR 2007/4

Income tax: entitlement to foreign tax credits under Division 18 of Part III of the Income Tax Assessment Act 1936 when foreign income is included in the net income of a trust estate 

TR 2007/2

Income tax: application of the same business test to consolidated and MEC groups - principally, the interaction between section 165-210 and section 701-1 of the Income Tax Assessment Act 1997 

TR 2007/1

Income tax: international transfer pricing: the effects of determinations made under Division 13 of Part III of the Income Tax Assessment Act 1936, including consequential adjustments under section 136AF of that Act

 

2009

2008

2006

2005

2004

2003

2002

2001

2000

 

 

 

C & P Taxation Services

133 Alexander Street

CROWS NEST NSW

Phone (02) 9965 7261