WebIncome Tax Assessment Act 1997. "assessment" means: (a) the ascertainment: (i) of the amount of taxableincome(or that there is no taxable income); and (ii) of the tax payable on that taxable income(or that no tax is payable); and (iii) of the total of a taxpayer's taxoffset … We would like to show you a description here but the site won’t allow us. We would like to show you a description here but the site won’t allow us. This is a compilation of the Income Tax Assessment Act 1936 that shows the … WebINCOME TAX ASSESSMENT ACT 1936 - SECT 159GP Interpretation (1) In this Division, unless the contrary intention appears: "accrual amount" has the meaning given by subsection 159GQB(1). "accrual period" has the meaning given by section 159GQA. "agreement" has the same meaning as in Subdivision D of Division 3. "annuity" has the …
TD 2024/14 Legal database - Australian Taxation Office
WebOct 21, 2015 · The case concerns section 167 Income Tax Assessment Act 1936 (ITAA 1936) default assessments made using the asset betterment method, the correct onus of proof arising under s14ZZK of the Taxation Administration Act 1953 (TAA) and the standard of proof required to discharge that onus. WebThe Australian Taxation Office has issued a suite of draft guidance documents and a Taxpayer Alert on the topics of Section 100A and Division 7A of the Income Tax Assessment Act 1936. Read our Tax team's summary detailing the draft changes to Section 100A and Division 7A for more information. sickman\u0027s mill pa
INCOME TAX ASSESSMENT ACT 1936 - SECT 262A Keeping of …
http://www5.austlii.edu.au/au/legis/cth/consol_act/itaa1936240/s44.html http://www5.austlii.edu.au/au/legis/cth/consol_act/itaa1936240/s6.html WebThe Income Tax Assessment Act 1936 (Cth) is an Act of the Parliament of Australia. It is one of the main statutes under which income tax is calculated. The Act is gradually being … sick meal ucsc