Fringe benefits tax: minor benefits

Income tax: application of Part IVA of the Income Tax Assessment Act 1936 to 'wash sale' arrangements

Income tax: application of the transferor trust and controlled foreign company measures where property or services are transferred to a non-resident company owned by a non-resident trustee

Income tax: various income tax issues relating to the horse industry; including whether racing, training and breeding activities (carried out as stand-alone activities or in combination) amount to the carrying on of a business

Income tax and other taxes: determinations, rulings, notices of withdrawal, addendum and erratum issued in 2007

Income tax: application of Part IVA of the Income Tax Assessment Act 1936 to 'wash sale' arrangements

Petroleum resource rent tax: application of Petroleum Resource Rent Tax Assessment Regulations 2005 to an integrated gas-to-liquid operation

Compendium

Income tax: various income tax issues relating to the horse industry; including whether racing, training and breeding activities (carried out as stand-alone activities or in combination) amount to the carrying on of a business

Income tax: debt/equity - identification of any 'effectively non-contingent obligation' of an issuer of a convertible note to provide 'financial benefits' for the purposes of Division 974 of the Income Tax Assessment Act 1997 if the note can be converted at any time at the issuer's discretion into shares that are equity interests in the issuer company

Income tax: effective life of depreciating assets (applicable from 1 July 2008)

Income tax: tax consequences for a company of issuing shares for assets or for services

Compendium

Petroleum resource rent tax and income tax: treatment of geosequestration expenditure and receipts

Compendium

Income tax: royalty withholding tax and the assignment of copyright

Compendium

Income tax: the taxation treatment of ship and aircraft leasing profits under the ships and aircraft articles of Australia's tax treaties

Compendium

Income tax: meaning of 'Australian superannuation fund' in subsection 295-95(2) of the Income Tax Assessment Act 1997