Claiming the Research and Development Tax Incentive for construction activities

Claiming the Research and Development Tax Incentive for ordinary business activities

Claiming the Research and Development Tax Incentive for agricultural activities

Claiming the Research and Development Tax Incentive for software development activities

Addendum - Claiming the Research and Development Tax Incentive for software development activities

Structured arrangements that provide imputation benefits on shares acquired on a limited risk basis around ex-dividend dates

Mischaracterisation of activities or payments in connection with intangible assets

GST implications of certain development lease arrangements

Accrual deductions and deferral or avoidance of withholding tax

Multiple entry consolidated (MEC) groups avoiding CGT through intra-group debt

Trusts avoiding CGT by exploiting restructure rollover

Non-arm's length arrangements and schemes connected with the development, enhancement, maintenance, protection and exploitation of intangible assets

Mischaracterised arrangements and schemes connected with foreign investment into Australian entities

Arrangements involving interposed offshore entities to avoid interest withholding tax

Multiple entry consolidated groups avoiding capital gains tax through the transfer of assets to an eligible tier-1 company prior to divestment

Structured arrangements that provide imputation benefits on shares acquired where economic exposure is offset through use of derivative instruments

Retail sale of illicit alcohol

Disguising undeclared foreign income as gifts or loans from related overseas entities

Fuel tax credit overclaims arising from aggressive marketing and use of GPS telematics technology products

Structured arrangements that avoid luxury car tax