Tax & Investment Profile, Australia |
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30 June 49 percent accounting allowable deductions apply articles of association assessable income assets audit Australian resident Australian tax Australian Taxation Office branch capital expenditure capital gains tax Capital losses carried forward Commissioner commonwealth government Companies Code company's Corporate Affairs Commission corporate income tax cost depreciation directors disposal Dividends received duties employee entitled expenditure incurred expenses Financial Institutions Duty financial statements foreign company Foreign Investment foreign tax foreign-source income franked dividends fringe benefits tax funds granted Incentives income tax purposes individual industrial interest levied limited liability company mining nonresident company normally operations overseas partnership payments payroll tax period personal income tax petroleum private company profits proposed public company registered research and development resident company resident in Australia royalties rules sectors September 1985 shareholders shares tax authorities tax havens tax liability tax rates tax treaties taxable income Taxation Office taxpayer Telecopier territory Touche Ross visa withholding tax