Non-arm's length income - expenditure incurred under a non-arm's length arrangement

Residential premises deductions: travel expenditure relating to rental investment properties

Consolidation: churning of joining entities by foreign-owned groups

Housing affordability measures: contributing the proceeds of downsizing to superannuation

First Home Super Saver Scheme

Expansion of the taxable payments reporting system to contractors in the courier and cleaning industries

Base rate entities and base rate entity passive income

Expansion of the taxable payments reporting system to road freight, security, investigation or surveillance, and information technology services

OECD hybrid mismatch rules - concept of structured arrangement

The business continuity test - carrying on a similar business

Consolidation: churning of joining entities

Compendium

OECD hybrid mismatch rules - concept of structured arrangement

Compendium

Expansion of the taxable payments reporting system to road freight, security, investigation or surveillance, and information technology services

Compendium

Base rate entities and base rate entity passive income

Compendium

OECD hybrid mismatch rules - targeted integrity rule

Compendium