Compendium

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

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

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

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

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

Income tax: genuine redundancy payments

Petroleum resource rent tax: transfer of expenditure incurred in relation to a project that did not have a production licence to other taxable projects of the person or other group companies under sections 45A and 45B of the Petroleum Resource Rent Tax Assessment Act 1987 (PRRTAA) where the expenditure is taken to be incurred by the person under sections 48 and 48A of the PRRTAA

Income tax: application of section 177EA of the Income Tax Assessment Act 1936 to non-share distributions on certain 'dollar value' convertible notes

Income tax and other taxes: determinations, rulings, notices of withdrawal, addendum and erratum issued in 2008

Petroleum resource rent tax: transfer of expenditure incurred in relation to a project that did not have a production licence to other taxable projects of the person or other group companies under sections 45A and 45B of the Petroleum Resource Rent Tax Assessment Act 1987 where the expenditure is taken to be incurred by the person under sections 48 and 48A of that Act

Compendium

Income tax: genuine redundancy payments

Compendium

Income tax: application of section 177EA of the Income Tax Assessment Act 1936 to non-share distributions on certain 'dollar value' convertible notes

Compendium

Income tax: effective life of depreciating assets (applicable from 1 July 2009)

Income tax: trading stock - treatment of discounts, rebates and other trade incentives offered by sellers to buyers

Compendium

Income tax: entitlement to foreign income tax offsets under section 770-10 of the Income Tax Assessment Act 1997 where income is derived from investing in fiscally transparent foreign entities