Income tax: deductibility of personal superannuation contributions

Income tax: attributed personal services income that is foreign income - allowance of a foreign tax credit to an individual where foreign tax paid by a personal services entity

Income tax: capital allowances - project pools - core issues

Income tax: ascertaining the right to tax United States (US) and United Kingdom (UK) resident financial institutions under the US and the UK Taxation Conventions in respect of interest income arising in Australia

Income tax: ascertaining the right to tax United States (US) and United Kingdom (UK) resident financial institutions under the US and the UK Taxation Conventions in respect of interest income arising in Australia

Income tax: ascertaining the right to tax United States (US) and United Kingdom (UK) resident financial institutions under the US and the UK Taxation Conventions in respect of interest income arising in Australia

Compendium

Income tax: lease surrender receipts and payments

Income tax: the taxation implications of 'partnership salary' agreements

Income tax: the meaning of particular terms in the Government Service Articles of Australia's tax treaties

Income tax: record keeping - electronic records

Income tax: branch funding for multinational banks

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

Income tax: the cost basis of valuing trading stock for taxpayers in the retail and wholesale industries

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: consolidation: recognising and measuring the liabilities of a joining entity under subsection 705-70(1) of the Income Tax Assessment Act 1997 where the joining time occurs in a financial reporting period of the joining entity beginning on or after 1 January 2005

Income tax: capital gains tax: consequences of creating, and dealing in, life and remainder interests in property

Income tax: capital gains: meaning of the words 'the beneficiaries and terms of both trusts are the same' in paragraphs 104-55(5)(b) and 104-60(5)(b) of the Income Tax Assessment Act 1997

Income tax: the scope of, and nature of payments falling within, section 129 of the Income Tax Assessment Act 1936

Income tax: government payments to industry to assist entities (including individuals) to continue, commence or cease business