ITAA 1936 s 10B of Part III

TR 2002/13currentTR · 2002

Income tax: Australian films - Division 10B - tax avoidance schemes

TR 2002/19currentTR · 2002

Income tax: licence arrangements for intellectual property - Division 40 - tax avoidance schemes

TD 94/D19 (Finalised)replacedTD

Income tax: if the trustee of a unit trust is 'the owner' of a 'unit of industrial property' (UIP) under Division 10B of Part III of the Income Tax Assessment Act 1936, is a unit holder in that trust entitled to a deduction under Division 10B in respect of that UIP?

TR 2001/D15 (Finalised)replacedTR · 2001

Income tax: licence arrangements for intellectual property - Division 40 tax avoidance schemes

TR 2001/D7 (Finalised)replacedTR · 2001

Income tax: Australian films - Division 10B tax concessions

TD 2001/D6 (Withdrawn)withdrawnTD · 2001

Income tax: what characteristics of financial arrangements regarding investment in Australian films preclude a Division 10B tax concession?

TD 94/66WwithdrawnTD

Income tax: if the trustee of a unit trust is 'the owner' of a 'unit of industrial property' (UIP) under Division 10B of Part III of the Income Tax Assessment Act 1936, is a unit holder in that trust entitled to a deduction under Division 10B in respect of that UIP?