Web(6) The tainted services income of a company of a statutory accounting period does not include income where: (a) the income is not passive income of the company of the statutory accounting period; and (b) the income is covered by any of the following subparagraphs: (i) income derived by the company by way of rent in respect of a lease of land; WebTainting of Share Capital Account A company’s share capital account will become tainted if: an amount is transferred to the company’s share capital account from another of the …
AUSTRALIA - ATO releases compliance guidance for intangible ...
http://classic.austlii.edu.au/au/legis/cth/consol_act/itaa1936240/s446.html Web(b) for a capital gain--the gain is from a tainted asset and is eligible designated concession income in relation to a listed country; and (c) for a capital loss--the loss is from a tainted … glazing manager jobs in essex
Use of Tainted Assets to Pay Attorney Fees: A Primer on the Pitfalls
http://www5.austlii.edu.au/au/legis/cth/consol_act/itaa1936240/s386.html Web15 Nov 2024 · The issue of “tainted assets” commonly arises during due diligence in the context of a merger or acquisition involving assets such as oil and gas fields, mining concessions or telecoms licences. A company … Web25 Aug 2015 · If you have interests in offshore companies you should be aware of the taxation rules relating to Controlled Foreign Companies (CFC) or Controlled Foreign … bodyfitmania winterthur