(redirected from Income Tax Assessment Act)
ITAAInformation Technology Association of America
ITAAIncome Tax Assessment Act (Australia)
ITAAInternational Transactional Analysis Association
ITAAInternational Textile and Apparel Association
ITAAIrish Travel Agents Association
ITAAInformation Technology Achievement Award
ITAAInternational Tattoo Artists Association
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Until recently, this was dealt with domestically in the Income Tax Assessment Act 1936 (Cth) pt III div 13, which, in certain circumstances, permitted the substitution, for revenue purposes, of an 'arm's length price' for the actual price charged in the dealing.
(17) As is well-known, this approach contributed to the demise of s 260 of the Income Tax Assessment Act 1936 (Cth) ('ITAA 1936'), and its replacement by pt IVA.
(11) For example, personal deductions for primary earners supporting spouses or child housekeepers have been replaced with a disappearing rebate that shades out as the claimant's income rises: see Income Tax Assessment Act 1936 (Cth) s 159J.
For example, the substitution of pt IVA for s 260 of the Income Tax Assessment Act 1936 ('ITAA 36') illustrates the way in which the comments and observations of judges can provide the catalyst, even if only a slow-burning one, and the parameters for change.
(6) A few years before that we lived through the partial and incomplete rewriting of the Income Tax Assessment Act 1936 (Cth) (commonly known as the '1936 Act') as the result of what was optimistically called the 'Tax Law Improvement Project'.
The decision of the High Court in Payne, (2) handed down on 8 February 2001, concerned whether expenses incurred by the taxpayer in travelling between two unrelated places of work were allowable deductions under s 51(1) of the Income Tax Assessment Act 1936 (Cth) in determining the taxable income of the taxpayer.