ITAA 1936 s 121D(7)

Income tax: Offshore Banking Units (OBU) - does the definition of advisory activity in subsection 121D(7) encompass the provision of financial knowledge and information to an offshore person?

Income tax: Offshore Banking Units (OBU) - does the definition of advisory activity in subsection 121D(7) encompass: [bull ] advising offshore parties on offshore infrastructure financing; and [bull ] advising lessors or lessees on leasing transactions, where both lessor and lessee are offshore persons and the leased asset is not located in Australia?

Income tax: Offshore Banking Units (OBU) - where an OBU provides the services of its employees to a non-resident subsidiary to assist the subsidiary in advising offshore clients on offshore financial matters, can fees charged by the OBU to the subsidiary qualify as assessable OB income?

Offshore Banking Unit: Investment advice on behalf of a foreign permanent establishment of an Australian resident

Income tax: Offshore Banking Units (OBU) - does the definition of advisory activity in subsection 121D(7) encompass the provision of financial knowledge and information to an offshore person?

Income tax: Offshore Banking Units - does the definition of advisory activity in subsection 121D(7) encompass:[bull ] advising offshore parties on offshore infrastructure financing; and [bull ] advising lessors or lessees on leasing transactions, where both lessor and lessee are offshore persons and the leased asset is not located in Australia?

Income tax: Offshore Banking Units (OBU) - where an OBU provides the services of its employees to a non-resident subsidiary to assist the subsidiary in advising offshore clients on offshore financial matters, can fees charged by the OBU to the subsidiary qualify as assessable OB income?