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21,941 results
Parents benefitting from the trust entitlements of their children over 18 years of age
Treaty shopping arrangements to obtain reduced withholding tax rates
Interposition of a holding company to access company profits tax-free
Diverting profits of a property development project to a self-managed superannuation fund, through use of a special purpose vehicle, involving non-arm's length arrangements
Franking credit refunds - income tax exempt entities receiving franked distributions in the form of property other than money
Research and development activities delivered by associated entities
Research and development activities conducted overseas for foreign related entities
Early stage investor tax offset claimed using circular financing arrangements
Arrangements to circumvent Division 7A of the Income Tax Assessment Act 1936 through the guaranteeing by private companies of third-party loans
Managed investment trusts: restructures to access the managed investment trust withholding regime
Arrangements designed to improperly obtain goods and services tax refunds
Arrangements to improperly access deductions for donations of 'barter credits'
Contrived property development arrangements between related parties that defer recognition of income and exploit tax losses
Capital Gains: What are CGT determinations?
Capital Gains: what are acceptable valuations for CGT purposes?
Capital Gains: What is the date of acquisition of an asset purchased at the expiry of a lease agreement?
Capital Gains: What is the consideration for the acquisition of an asset purchased at the expiry of a lease agreement?
Capital Gains: Is there a change in ownership when property held in joint tenancy is converted into a tenancy in common?
Capital Gains: Will payments made under Accident & Health Assurance policies be exempt from CGT?
Income tax: capital gains: does roll-over relief apply if there is a capital loss following the loss, destruction of, or damage to, an asset acquired after 19 September 1985?