Income tax: taxation of financial arrangements - application of subsections 230-30(2) and 230-30(3) of the Income Tax Assessment Act 1997 to gains and losses relating to exempt income or non-assessable non-exempt income

Income tax: Section 254T of the Corporations Act and the assessment and franking of dividends paid from 28 June 2010

Income tax and other taxes: determinations, rulings, notices of withdrawal, addendum and erratum issued in 2011

Income tax: retail premiums paid to shareholders where share entitlements are not taken up or are not available

Compendium

TR 2012/2 - Income tax: effective life of depreciating assets (applicable from 1 July 2012)

Income tax: taxation of financial arrangements - application of subsections 230-30(2) and 230-30(3) of the Income Tax Assessment Act 1997 to gains and losses relating to exempt income or non-assessable non-exempt income

Compendium

Income tax: the operation of subsection 230-55(4) of the Income Tax Assessment Act 1997 (ITAA 1997) in determining what is an 'arrangement' for the purposes of the taxation of financial arrangements under Division 230 of the ITAA 1997.

Compendium

Income tax: section 254T of the Corporations Act 2001 and the assessment and franking of dividends paid from 28 June 2010

Compendium

Income tax: deductibility under subsection 295-465(1) of the Income Tax Assessment Act 1997 of premiums paid by a complying superannuation fund for an insurance policy providing Total and Permanent Disability cover in respect of its members

Compendium

Income tax: capital allowances: treatment of open pit mine site improvements

Compendium

Income tax and fringe benefits tax: assessability of amounts received to reimburse legal costs incurred in disputes concerning termination of employment

Compendium

Income tax: meaning of 'income of the trust estate' in Division 6 of Part III of the Income Tax Assessment Act 1936 and related provisions

Addendum - Income tax: meaning of 'income of the trust estate' in Division 6 of Part III of the Income Tax Assessment Act 1936 and related provisions