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A tax file number (TFN) is a unique identifier issued by the Australian Taxation Office (ATO) to each taxpaying entity—an individual, company, superannuation fund, partnership, or trust. [1] Not all individuals have a TFN, and a business has both a TFN and an Australian Business Number (ABN).
Income tax is collected on behalf of the federal government by the Australian Taxation Office. The two statutes under which income tax is calculated are the Income Tax Assessment Act 1936 and the Income Tax Assessment Act 1997; the former is gradually being re-written into the latter. Taxable income is the difference between assessable income ...
The Australian Taxation Office (ATO) is an Australian statutory agency and the principal revenue collection body for the Australian Government. The ATO has responsibility for administering the Australian federal taxation system , superannuation legislation, and other associated matters.
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A browser's cache stores temporary website files which allows the site to load faster in future sessions. This data will be recreated every time you visit the webpage, though at times it can become corrupted. Clearing the cache deletes these files and fixes problems like outdated pages, websites freezing, and pages not loading or being ...
Temporary difference do give rise to potential deferred tax, but the rules on whether the deferred asset or liability is actually recognised can vary. Temporary differences are usually calculated on the differences between the carrying amount of an asset or liability recognized in the statements of financial position and the amount attributed ...
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It’s not just the expanded Child Tax Credit. The end of the extra $1,600 for parents (or $1,000 depending on the child's age) is just one of a series of COVID relief provisions set to expire ...