Annuity payments

Commentary – Essential Tax Companion ¶13020

Appeals

Commentary – Essential Tax Companion ¶2120

Calculation of liability

Commentary – Essential Tax Companion ¶13025

Collection

Commentary – Essential Tax Companion ¶2120

Construction industry deduction tax scheme

Commentary – Essential Tax Companion ¶2120

Earnings

Generally

Commentary – Essential Tax Companion ¶12255 ; Essential Tax Companion ¶13010

Interest and annuity payments

Commentary – Essential Tax Companion ¶13020

Loss relief

Commentary – Essential Tax Companion ¶13015

Examiners

Commentary – Essential Tax Companion ¶13035

Exceptions

Commentary – Essential Tax Companion ¶13005

Generally

Commentary – Essential Tax Companion ¶12105 ; Essential Tax Companion ¶12205 ; Essential Tax Companion ¶13000

Interest

Commentary – Essential Tax Companion ¶13020

Invigilators

Commentary – Essential Tax Companion ¶13035

Liability

Commentary – Essential Tax Companion ¶13000 ; Essential Tax Companion ¶13025

Loss relief

Commentary – Essential Tax Companion ¶13015

Partnership

Commentary – Essential Tax Companion ¶13010 ; Essential Tax Companion ¶2120

Payment

Commentary – Essential Tax Companion ¶2120

Profits or gains subject to

Commentary – Essential Tax Companion ¶13010

Repayment

Commentary – Essential Tax Companion ¶2125

Reporting requirements

Commentary – Essential Tax Companion ¶2075

Special contributions

Commentary – Essential Tax Companion ¶13035