Australian Master Tax Guide 2012CCH Australia Limited, 2012 - Business & Economics |
Contents
Primary Production Concessions | 1043 |
19 | 1075 |
20 | 1097 |
21 | 1147 |
1201 | 1201 |
Financial Arrangements TOFA | 1245 |
24 | 1309 |
25 | 1331 |
63 | |
71 | |
78 | |
118 | |
135 | |
141 | |
147 | |
153 | |
179 | |
199 | |
Minor beneficiaries etc 6210 | 224 |
Fixed trusts 6263 | 230 |
Family trusts 6266 | 237 |
TAX EXEMPT BENEFICIARIES | 243 |
Effect of taxing a corporate unit trust as a company 6300 | 249 |
Income 1250 | 250 |
7 | 253 |
Deductions 1260 | 260 |
8 | 285 |
Companies partnerships and trusts 1300 | 300 |
9 | 335 |
23 | 336 |
Assessable Income Exemptions | 365 |
11 | 384 |
CGT General Topics | 461 |
CGT Special Topics | 571 |
Introduction | 573 |
13 | 659 |
Superannuation Benefits Termination Payments | 739 |
15 | 795 |
Business and Employment Deductions | 851 |
17 | 917 |
Bonus shares 3265 | 959 |
Depreciating Assets | 989 |
26 | 1371 |
27 | 1415 |
28 | 1459 |
Penalties Offences | 1489 |
1515 | |
Tax Avoidance | 1516 |
What was the dominant purpose? 30170 | 1523 |
Cancellation of tax benefits 30180 | 1529 |
PERSONAL SERVICES INCOME REGIME | 1535 |
The 80 rule and additional tests 30670 | 1542 |
TRANSFER OF RIGHTS TO RECEIVE INCOME | 1550 |
31 | 1554 |
Avoid deriving assessable amounts 31120 | 1560 |
Averaging for primary producers 31240 | 1566 |
Contracting with associated taxpayers 31370 | 1572 |
32 | 1591 |
33 | 1607 |
34 | 1619 |
35 | 1643 |
36 | 1721 |
37 | 1735 |
38 | 1745 |
39 | 1753 |
40 | 1783 |
41 | 1793 |
42 | 1801 |
43 | 1863 |
44 | 2021 |
45 | 2057 |
Case Table | 2071 |
Section Finding List | 2101 |
Rulings Finding List | 2131 |
2149 | |
Common terms and phrases
30 June acquired amount assessable income Australian resident base and reduced beneficiary calculated capital gain capital loss capital proceeds CGT asset CGT event happens CGT provisions Commissioner company's complying superannuation fund consolidated group debt deduction demerger demutualisation depreciation discretionary trust disposal dividend eligible employee exempt income expenditure FHSA FITR foreign resident franked distribution franking credits gain or loss head company included income stream income tax incurred individual investment ITAA97 Subdiv lease legal personal representative liability loan lump sum main residence market value MEC group non-assessable ordinary income ownership paid partner payable pension period person post-CGT pre-CGT asset presently entitled received reduced cost base relation relevant roll-over scheme shareholder shares SISR Special rules subsidiary member superannuation benefit superannuation contributions tax offset tax purposes taxable income taxation taxpayer termination payment trading stock transfer unit trust value shifting venture capital