ITAA 1936 s 11A of Part III

Income tax: can a payment to a non-resident author for the use of his or her article be a royalty for the purposes of subsection 6(1) of the Income Tax Assessment Act 1936 ?

Income tax: taxation implications of the Century Yuasa Batteries decision

Income tax: ascertaining the right to tax United States (US) and United Kingdom (UK) resident financial institutions under the US and the UK Taxation Conventions in respect of interest income arising in Australia

Income tax: withholding on payments to foreign residents for works and related activities

Income tax: interest withholding tax - cross-border interbranch funds transfers within resident authorised deposit-taking institutions

Income tax: royalty withholding tax and the assignment of copyright

Income tax: taxation of financial arrangements - application of subsections 230-30(2) and 230-30(3) of the Income Tax Assessment Act 1997 to gains and losses relating to exempt income or non-assessable non-exempt income

Income tax: Telstra Corporation Limited Tranche 3 Instalment Receipts

Income tax: Yancoal SCN Limited: Subordinated Capital Notes

Debt and Equity Financing: rate of withholding tax on a return on a debt interest under Division 974

Debt and Equity Financing: liability to withholding tax on a return on a debt interest under Division 974

Deductibility of an amount to a resident taxpayer who has not deducted withholding tax on an amount paid to a non-resident

Deemed interest in respect of a hire purchase agreement for non-resident interest withholding tax purposes

Withholding Tax: dividends paid in respect of redeemable preference shares - rate of withholding tax determined under the United States Convention

Non-assessable and Non-exempt Income - Dividends: non-share dividends and interest of a superannuation fund for foreign residents

Income tax: taxation implications of the Century Yuasa Batteries decision

Income tax: ascertaining the right to tax United States (US) and United Kingdom (UK) resident financial institutions under the US and the UK Taxation Conventions in respect of interest income arising in Australia

Income tax: interest withholding tax - cross-border interbranch funds transfers within resident authorised deposit-taking institutions

Income tax: withholding on payments to foreign residents for works and related activities

Income tax: royalty withholding tax and the assignment of copyright