Income tax: consolidation: the meaning and application of the single entity rule in Part 3-90 of the Income Tax Assessment Act 1997

Income tax: whether the exclusion under subsection 721-15(2) of the Income Tax Assessment Act 1997 can extend to a participant in a licensed financial market or licensed clearing and settlement facility

Income tax: the meaning of an asset for the purposes of Part 3-90 of the Income Tax Assessment Act 1997

Income tax: consolidation: recognising and measuring the liabilities of a joining entity under subsection 705-70(1) of the Income Tax Assessment Act 1997 where the entity becomes a subsidiary member of a consolidated group in a financial reporting period of the entity not beginning on or after 1 January 2005

Income tax: residence of companies not incorporated in Australia - carrying on business in Australia and central management and control

Income tax: plant in residential rental properties

Income tax: indemnification of royalty withholding tax

Income tax: capital gains: application of CGT event K6 (about pre-CGT shares and pre-CGT trust interests) in section 104-230 of the Income Tax Assessment Act 1997

Income tax: capital gains: application of CGT event K6 (about pre-CGT shares and pre-CGT trust interests) in section 104-230 of the Income Tax Assessment Act 1997

Compendium

Income tax: whether expenses incurred obtaining valuations for consolidation are deductible under section 8-1 of the Income Tax Assessment Act 1997

Income tax: taxation of foreign life assurance

Income tax: deductions for interest incurred prior to the commencement of, or following the cessation of, relevant income earning activities

Income tax: taxation treatment of volume rebates paid to a retailer association

Income tax: substantiation exception for reasonable travel and overtime meal allowance expenses

Income tax: capital gains: application of Division 149 of the Income Tax Assessment Act 1997 and Division 20 of Part IIIA of the Income Tax Assessment Act 1936 to public entities

Income tax and fringe benefits tax: health promotion charities

Income tax: consolidation: what is meant by 'injection of capital' in section 707-325 of the Income Tax Assessment Act 1997?

Income tax: the assessability of salary and wages derived under teacher exchange programs between Australia and the United States

Income tax: consolidation: what is meant by 'injection of capital' in section 707-325 of the Income Tax Assessment Act 1997 ?