Sentences with phrase «individual taxpayers case»
Small Business / Individual Taxpayers Case Context Document: Work - related expenses and gifts or donations.
https://www.ato.gov.au/ Not exact matches
In those cases, the IRS has said that it will allow taxpayers to request clarification of the tax laws as they relate to an individual's or a company's very specific set of circumstances,» explains Eileen J. O'Connor, a partner in the Washington, D.C., tax office of accounting firm Grant Thornton.
[4] The Court of Appeal in Ms Ladele's case recognised that there was nothing to stop these taxpayers accessing the service [5]- it is just only that they could not demand the service of a particular individual.
In the case of an individual, investment in tax - exempt obligations is considered insubstantial if the average amount of tax - exempt obligations (valued at their adjusted basis) is less than or equal to two percent (2 %) of the average adjusted basis of all portfolio investments of the taxpayer.
As an individual taxpayer, you don't ever fill out 1099 - INT, and you file a copy of it only in the very rare case backup withholding was applied to the interest payments you received (and not even then if you e-file).
The additional amount the taxpayer may deduct is six hundred dollars ($ 600.00) in the case of an individual who is married and seven hundred fifty dollars ($ 750.00) in the case of an individual who is not married and is not a surviving spouse.
Referring in the process to an earlier case on a similar matter (Twoh International), the Court then examined the Directive and concluded that the Directive aimed mainly at the coordination of the transfer of information between tax authorities of the Member States and did not address individuals, neither conferring rights upon them as taxpayers nor imposing any obligation on the tax authorities to consult taxpayers (para 36).
The taxpayers argued that it was appropriate to deal with these issues before the hearing, whereas the Crown argued that these issues could not be determined on a Rule 58 motion because, in this case, the facts arose from a plea bargain rather than a determination by a court, the agreed facts did not address the GST liability of the corporation or the other individual's income tax liability, and the facts (and tax liability) of a criminal proceeding would only prohibit the parties from alleging a lower tax liability in a civil proceeding.