Income tax: interest withholding tax - cross-border interbranch funds transfers within resident authorised deposit-taking institutions

Income tax: Listed investment companies

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

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

Income tax: deductibility of service fees paid to associated service entities: Phillips arrangements

Income tax and fringe benefits tax: charities

Income tax: companies controlled by exempt entities

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: deductibility of personal superannuation contributions

Income tax and other taxes: determinations, rulings, notices of withdrawal, addenda and errata issued in 2005

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

Public rulings

Private rulings

Private rulings

Private rulings

Income tax: withholding on payments to foreign residents for works and related activities

Income tax: sale and leasebacks

Income tax: capital gains tax: consequences of creating life and remainder interests in property and of later events affecting those interests

Income tax: effective life of depreciating assets (applicable from 1 January 2007)

Income tax: deductibility of service fees paid to associated service entities: Phillips arrangements