Deferred Taxation Sample Clauses
The Deferred Taxation clause establishes that certain tax liabilities or obligations will be postponed to a future date rather than being recognized immediately. In practice, this means that taxes arising from specific transactions, such as income or capital gains, are not paid or reported until a later period, often when the underlying asset is sold or the income is actually received. This clause is primarily used to manage cash flow and align tax payments with the actual receipt of funds, thereby providing financial flexibility and potentially optimizing tax outcomes for the parties involved.
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Deferred Taxation. Subdivision 83A-C of the Income Tax Assessment Act 1997 applies to the Plan except to the extent an Offer provides otherwise.
Deferred Taxation. 1.5.1 Where provision for deferred taxation is not made in the Principal Accounts, full details of the amounts of deferred taxation have been disclosed in the Disclosure Letter.
Deferred Taxation. Subdivision 83A-C of the Income Tax ▇▇▇▇▇▇▇▇▇▇ ▇▇▇, ▇▇▇▇, applies to RSUs granted under the Plan, such that the RSUs are intended to be subject to deferred taxation.
Deferred Taxation. Subdivision 83A-C of the Income Tax Assessment Act, 1997, applies to PSUs granted under the Omnibus Plan, such that the PSUs are intended to be subject to deferred taxation.
Deferred Taxation. Subdivision 83A-C of the Income Tax ▇▇▇▇▇▇▇▇▇▇ ▇▇▇, ▇▇▇▇, applies to Options granted under the Plan, such that the Options are intended to be subject to deferred taxation.
Deferred Taxation. This is a tax deferred plan under Subdivision 83A-C of the Income Tax Assessment Act 1977 (Cth).
Deferred Taxation. Deferred taxation is provided using the liability method in respect of the taxation effect arising from all material timing differences between the accounting and tax treatment of income and expenditure, which are expected with reasonable probability to crystallise in the foreseeable future. Deferred tax benefits are not recognised unless their realisation is assured beyond reasonable doubt.
Deferred Taxation. Where provision for deferred Taxation is not made in the Accounts full details of the amounts of such deferred Taxation must be disclosed in the Disclosure Letter.
Deferred Taxation. Where provision for deferred taxation is not made in the Last Accounts, details of the amounts of deferred taxation are disclosed in the WCL Disclosure Letter.
Deferred Taxation. Deferred tax is fully provided for in the Accounts based on the liability method, in respect of timing differences between profit as computed for taxation purposes and profit as stated in the financial statements to the extent that the liability will crystallise in the foreseeable future.