Section 382-5 of schedule 1 to the taa
WebSection 42 was incorrectly amended to include a reference to section 350-10 in Schedule 1 to the TAA 1953 (about the evidentiary effect of official tax documents). This Schedule corrects the reference to section 353-10 in Schedule 1 to the TAA 1953, which is about information gathering. The amendments apply from 25 February 2015, the ... WebWhere a claim is made under section 381, the amount by which the loss reduces a …
Section 382-5 of schedule 1 to the taa
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Web1. Sections 382 and 383 Under section 382, if an ownership change occurs with respect to a loss corporation (as defined in section 382 and the regulations thereunder), the amount of the loss corporation’s taxable income for a post-change year that may be offset by the net operating losses of the loss corporation arising before the WebSchedule 1 of the Taxation Administration Act 1953 (“TAA 1953”). The following “fund payment” information is provided as a Notice, in accordance with subsection 12-395 of Schedule 1 of the TAA 1953. The “fund payment” portion of the total payment received by a particular unitholder
WebIncome Tax (Trading and Other Income) Act 2005, Paragraph 382 is up to date with all … http://classic.austlii.edu.au/au/legis/cth/consol_act/taa1953269/
WebMark J. Silverman, “Section 382,” in 3 Consolidated Tax Return Regulations 3-765 (2024); and Lee G. Zimet, “Limitations on Corporate Tax Attributes: An Analysis of Section 382 and Related Provisions,” in 25 The Corporate Tax Practice Series 374-1 (2016). 2 Section 382(a) and (g). 3 See reg. section 1.382-2T(g). 4 Section 382(g)(1). 5 ... WebSection 355-335 of Schedule 1 to the TAA requires the Commissioner to issue and publish …
Web12 Feb 2024 · Act No. 1 of 1953 as amended, taking into account amendments up to …
Web1 Dec 2011 · A loss corporation may establish that a 5 percent Entity meets the Ownership Limitation through either actual knowledge or (absent actual knowledge to the contrary) by applying certain presumptions regarding stock ownership in the current Section 382 Regulations (i.e., through reliance on the existence and absence of Schedule 13D and 13G … corsair water cpu coolerWeb29 Apr 2024 · Act No. 1 of 1953 as amended, taking into account amendments up to Paid … brayford street car park lincolnWeb"private ruling" has the meaning given by section 359- 5 in Schedule 1. "registered tax agent or BAS agent" has the same meaning as in the Tax Agent Services Act 2009. "Second Commissioner" means a Second Commissioner of Taxation. "taxation law" has the meaning given by the Income Tax Assessment Act 1997. Note: See also subsection (2). corsair white ll120 rgbhttp://classic.austlii.edu.au/au/legis/cth/consol_act/taa1953269/sch1.html corsair weaponsWeb10 Nov 2014 · Details. The purpose of Regulatory Articles ( RA) is to provide the … brayford square surgery londonWebTerms used in this section shall have the same respective meanings as when used in section 382, except that appropriate adjustments shall be made to take into account that the limitations of this section apply to credits and net capital losses. corsair windows key lock modeWebSchedule 1 (1) Schedule 1 has effect. Definitions in Schedule 1 do not apply to rest of Act (1A) So far as a provision in Schedule 1 gives an expression a particular meaning, the provision does not also have effect for the purposes of this Act (other than Schedule 1), except as provided in this Act (other than Schedule 1). corsair white rgb keyboard