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21,941 results
Trusts mischaracterising property development receipts as capital gains
Dividend stripping arrangements involving the transfer of private company shares to a self-managed superannuation fund
Addendum - Dividend stripping arrangements involving the transfer of private company shares to a self-managed superannuation fund
Franked distributions funded by raising capital to release franking credits to shareholders
Accessing the R&D Tax Incentive for ineligible broadacre farming activities
Accessing business profits through an interposed partnership with a private company partner
Arrangements involving offshore procurement hubs
Inappropriate recognition of internally generated intangible assets and revaluation of intangible assets for thin capitalisation purposes
Cross-Border Round Robin Financing Arrangements
Restructures in response to the Multinational Anti Avoidance Law (MAAL) involving foreign partnerships
Trust income reduction arrangements
Interim arrangements in response to the Multinational Anti Avoidance Law (MAAL)
Arrangements involving related party foreign currency denominated finance with related party cross currency interest rate swaps
Cross-border leasing arrangements involving mobile assets
Purported tax-exempt non-profit 'foundations' used to evade or avoid taxation obligations
Diverting personal services income to self-managed superannuation funds
Arrangements involving offshore permanent establishments
GST implications of arrangements entered into in response to the Multinational Anti-Avoidance Law (MAAL)
Thin capitalisation - Incorrect calculation of the value of 'debt capital' treated wholly or partly as equity for accounting purposes
Re-characterisation of income from trading businesses