TR 2014/2 - Income tax: the application of the ships and aircraft article of Australia's tax treaties to taxable income derived under section 129 of the Income Tax Assessment Act 1936 by a non-resident shipowner or charterer
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[2014] ATOTR 2
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Australian Taxation Office
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Australia - Commonwealth
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circa 2014
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AustLII
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TR 2014/2 - Income tax: the application of the ships and aircraft article of Australia's tax treaties to taxable income derived under section 129 of the Income Tax Assessment Act 1936 by a non-resident shipowner or charterer
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[2014] ATOTR TR2014/2
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Australian Taxation Office
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Australia - Commonwealth
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circa 2014
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AustLII
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TD 2011/25 - Income tax: does the business profits article (Article 7) of Australia's tax treaties apply to Australian sourced business profits of a foreign Ltd partnership (LP) where the LP is treated as fiscally transparent in a country with which Australia has entered into a tax treaty (tax treaty country) and the partners in the LP are residents of that tax treaty country?
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[2011] ATOTD 25
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Australian Taxation Office
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Australia - Commonwealth
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circa 2011
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AustLII
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|
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TD 2011/25 - Income tax: does the business profits article (Article 7) of Australia's tax treaties apply to Australian sourced business profits of a foreign Ltd partnership (LP) where the LP is treated as fiscally transparent in a country with which Australia has entered into a tax treaty (tax treaty country) and the partners in the LP are residents of that tax treaty country?
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[2011] ATOTD TD2011/25
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Australian Taxation Office
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Australia - Commonwealth
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circa 2011
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AustLII
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