Web30 Apr 2016 · A policy approach could have been adopted under which the general rule in Division 820 of the ITAA 1997 extended to all debt deductions, including those attributable to overseas permanent establishments. However, a deliberate decision was made to make an exception for debt deductions attributable to overseas permanent establishments. http://classic.austlii.edu.au/au/legis/cth/consol_act/itaa1997240/s15.10.html

TD 2016/6 - s25-90 deductions available for obtaining a 10% stake …

WebSection 149-10 of the Income Tax Assessment Act, 1997. Section 149-30 of the Income Tax Assessment Act, 1997 or subsection 160ZZS(1) of the Income Tax Assessment, 1936 or Subdivision C of Division 20 of Part IIIA of the Income Tax Assessment Act, 1936. Subdivision 149-C of the Income Tax Assessment Act, 1997 Web31 Dec 2011 · Section 8-10 states that the provision that is most appropriate takes precedence, and the legal maxim is that the specific deduction provision takes precedence. Online Activity 1:Read ITAA 1997 ss 8-5, 8-10 The more common specific deduction provisions are: 2. ITAA 1997 Specific deductions Tax-related expenses: s 25-5 temperature yaourt

INCOME TAX ASSESSMENT ACT 1997 - SECT 165.10 To …

WebFederal Register of Legislation - Australian Government. Skip to primary navigation Skip to primary content WebINCOME TAX ASSESSMENT ACT 1997 - SECT 15.10. Bounties and subsidies. Your … WebCGT event A1 in section 104-10 of the ITAA 1997 happens if 'you' dispose of a CGT asset. … temperature yamunanagar