ITAA 1936 s 128A(1AB)

OECD hybrid mismatch rules - targeted integrity rule

Income tax: deductibility of payments incurred on moneys raised through the issue of perpetual notes

Income tax: the taxation consequences for taxpayers issuing certain stapled securities

Income tax: taxation implications of the Century Yuasa Batteries decision

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

Withholding tax: lump sum amount payable by the Administrator of an Australian resident company to non-resident Note holders

Interest withholding tax: Commitment Fee payable on the undrawn balance of funds available under a credit facility

OECD hybrid mismatch rules - targeted integrity rule

Income tax: taxation implications of the Century Yuasa Batteries decision

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

Denial of interest withholding tax exemption to a US financial institution under Article 11(9)(a) of the United States Convention