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

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

Income tax: superannuation contributions

Income tax, Pay As You Go Withholding and fringe benefits tax: tax consequences on the issue, holding and redemption of bonus units as part of an employee benefits trust arrangement

Income tax: capital gains: when a dividend will be included in the capital proceeds from a disposal of shares that happens under a contract or a Scheme of Arrangement

Income tax: the interaction of Division 820 of the Income Tax Assessment Act 1997 and the transfer pricing provisions in relation to costs that may become debt deductions, for example, interest and guarantee fees

Income tax: Division 7A loans: trust entitlements

Income tax and other taxes: determinations, rulings, notices of withdrawal, addendum and erratum issued in 2009

Income tax: superannuation contributions

Income tax: superannuation contributions

Income tax: superannuation contributions

Compendium

Compendium

Income tax: effective life of depreciating assets (applicable from 1 July 2010)

Compendium

Income tax: Division 7A loans: trust entitlements

Income tax: capital gains: when a dividend will be included in the capital proceeds from a disposal of shares that happens under a contract or a scheme of arrangement

Compendium

Income tax: the relevance of 'economic compulsion' in deciding whether an issuer of a financing arrangement has an 'effectively non-contingent obligation' for the purposes of section 974-135 of the Income Tax Assessment Act 1997