Income tax: the taxation consequences for taxpayers issuing certain stapled securities

Income tax: undeducted purchase price of pensions from Austrian superannuation insurance funds

Income tax: home loan unit trust arrangement

Income tax: licence arrangements for intellectual property - Division 40 - tax avoidance schemes

Income tax: research and development: plant expenditure (pre 29 January 2001)

Income tax: meaning of 'Arm's Length' for the purpose of subsection 47A(7) of the Income Tax Assessment Act 1936 (ITAA 1936) dividend deeming provisions

Income tax: Thin Capitalisation - Definition of assets and liabilities for the purposes of Division 820.

Income tax: Pay As You Go (PAYG) Withholding from salary, wages, commissions, bonuses or allowances paid to office holders

Income tax: whether the holding of pre-emptive rights, call options and put options constitute a contingent entitlement to acquire for controlled foreign company (CFC) purposes

Income tax: taxation implications of the Century Yuasa Batteries decision

Income tax: Permanent establishment - What is 'a place at or through which [a] person carries on any business' in the definition of permanent establishment in subsection 6(1) of the Income Tax Assessment Act 1936?

Income tax: Simplified Tax System: eligibility - grouping rules (*STS affiliate, control of non fixed trusts)

Income tax: deductibility of payments to strike funds

Income tax: assessability of payments received from strike funds

Income tax: withholding from payments where recipient does not quote ABN

Income tax: undeducted purchase price of pensions from Austrian superannuation insurance funds

Income tax: Non-commercial losses - application of subsections 35-10(2) and 35-10(4) to business activities carried on in partnership

Income tax: the royalty withholding tax implications of chartering and similar arrangements

Erratum - Income tax: the royalty withholding tax implications of chartering and similar arrangements

Income tax: eligible termination payments (ETP): payments made in consequence of the termination of any employment: meaning of the phrase 'in consequence of'