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

Income tax: indemnification of royalty withholding tax

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

Income tax and other taxes: determinations, rulings, notices of withdrawal, addenda and errata issued in 2004

Income tax: carrying on business as a professional artist

Income tax: consolidation: retained cost base assets consisting of Australian currency or a right to receive a specified amount of such currency

Income tax: branch funding for multinational banks

Income tax: deductibility of interest expenses incurred by trustees on funds borrowed in connection with the payment of distributions to beneficiaries

Income tax: tax deductible gifts - what is a gift

Income tax: application of the Australia/New Zealand Double Tax Agreement to New Zealand Resident Trustees of New Zealand Foreign Trusts

Income tax: tax consequences of financial contracts for differences

Income tax: Pay As You Go - withholding from payments to employees

Income tax: goodwill: identification and tax cost setting for the purposes of Part 3-90 of the Income Tax Assessment Act 1997

Income tax: foreign loss quarantining and foreign tax credit system - taxation of Australian resident individual members of Lloyd's

Income tax: scrip for scrip roll-over arrangements - application of Subdivision 124-M of the Income Tax Assessment Act 1997 - Part IVA of the Income Tax Assessment Act 1936

Income tax: the meaning of 'foreign income' in subsection 6AB(1) of the Income Tax Assessment Act 1936 - inclusion of statutory income

Income tax: the interaction of deemed ownership under Division 240 of the Income Tax Assessment Act 1997 with the 'holding' rules in Division 40

Income tax and fringe benefits tax: charities

Income tax: companies controlled by exempt entities

Income tax: listed investment companies