• Library
  • My Uni
  • Staff Intranet
Skip to main content

The University of Sydney-    Classic Texts in Australian and International Taxation Law

  • Home
  • Digital Collections
  • Library
Citation
  • Keyword search
  • Advanced search
  • Browse
    • Author
    • Title
    • All
  • Home
  • Contact

You are here: Australian Digital Collections

   
CONTENTS

  expand section
PART I. — GENERAL DESCRIPTION OF INCOME-TAX SYSTEM1
  expand section
PART II. — METHODS OF TAXING FOREIGN AND NATIONAL ENTERPRISES
  collapse section
PART III. — METHODS OF ALLOCATING TAXABLE INCOME
  collapse section
A. FOREIGN ENTERPRISES WITH LOCAL BRANCHES OR SUBSIDIARIES
  collapse section
I. GENERAL QUESTIONS AND METHODS OF APPORTIONMENT
  collapse section
INTRODUCTORY OBSERVATIONS
   
(a) BOOK-KEEPING AND ACCOUNTING REQUIREMENTS
  expand section
(b) METHODS OF ALLOCATION
  expand section
(c) APPORTIONMENT BETWEEN BRANCH AND PARENT ENTERPRISE
   
(d) APPORTIONMENT BETWEEN PARENT ENTERPRISE AND SUBSIDIARIES
  expand section
II. APPLICATION OF THE METHODS OF ALLOCATION IN SPECIFIC CASES
   
B. NATIONAL ENTERPRISES WITH BRANCHES OR SUBSIDIARIES ABROAD
   
C. HOLDING COMPANIES
  expand section
Annex


collapse section Collapse All | Expand All expand section
previous
next

(f) TELEGRAPH AND TELEPHONE ENTERPRISES

123. Only the cable companies are of importance here, as practically the whole of the telephone service is exploited by the Government. The N.E.I. net profits of a cable company are calculated by apportioning the total net profit in the ratio of gross receipts.

previous
next

© 2002-15 The University of Sydney

ABN: 15 211 513 464. CRICOS number: 00026A. Phone: +61 2 9351 2222.

Authorised by:  University of Sydney Librarian.

Contact the University | Disclaimer | Privacy | Accessibility