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

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: effective life of depreciating assets

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: special income derived by a complying superannuation fund, a complying approved deposit fund or a pooled superannuation trust in relation to the year of income

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

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

Income tax: special income derived by a complying superannuation fund, a complying approved deposit fund or a pooled superannuation trust in relation to the year of income

Income tax: functional currency - when is an amount not in the 'applicable functional currency'?

Income tax: consolidation: errors in tax cost setting amounts of reset cost base assets

Erratum - Income tax: consolidation: errors in tax cost setting amounts of reset cost base assets

Income tax: ascertaining the effective life of a mining, quarrying or prospecting right mentioned in item 11 of the table in subsection 40-95(7) of the Income Tax Assessment Act 1997

Withdrawal - Income tax: ascertaining the effective life of a mining, quarrying or prospecting right mentioned in item 11 of the table in subsection 40-95(7) of the Income Tax Assessment Act 1997

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

Income tax: application of the same business tests to consolidated and MEC groups - principally, the interaction between section 165-210 and section 701-1 of the Income Tax Assessment Act 1997

Income tax: sale and leasebacks

Income tax, fringe benefits tax and product grants and benefits: Public Rulings

Income tax, fringe benefits tax and product grants and benefits: Private Rulings

Income tax: the treatment of shipping and aircraft leasing profits of United States and United Kingdom enterprises under the deemed substantial equipment permanent establishment provision of the respective Taxation Conventions

Income tax and other taxes: determinations, rulings, notices of withdrawal, addendum and erratum issued in 2006