ITAA 1936 s 128B

Share buy-backs

Income tax: the application of Article 10.2(a) of the United Kingdom Convention

Income tax: is a payment made under a loan agreement with a foreign lender, which is (a) in addition to stipulated interest payments as per the agreement, (b) calculated at a specified percentage rate, and (c) designed to compensate the lender for timing differences between the deduction of Australian withholding tax and the crediting of the withholding tax against income tax imposed in the lender's home country,

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 tax and related implications for a non-resident head lessor or hire-purchase provider of substantial equipment where the equipment is obtained by another non-resident entity that subleases, subprovides or leases it for use in Australia

Income tax: royalty withholding tax and the assignment of copyright

Income tax: retail premiums paid to shareholders where share entitlements are not taken up or are not available

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: whether a resident beneficiary of a non-resident trust estate is allowed a credit for Australian withholding tax

Income tax: scrip for scrip: acquisition of Coles Group Limited by Wesfarmers Limited

Income tax: proposed return of capital: Centennial Coal Company Limited

Income tax: Telstra Corporation Limited Tranche 3 Instalment Receipts

Income tax: return of capital: Surfers Paradise Beach Resort Pty Ltd

Income tax: Carl Zeiss Vision Group - Manager Equity Investment Program

Income tax: return of capital: Ramelius Resources Limited

Income tax: return of capital: Deep Sea Fisheries Limited

Income tax: off-market share buy-back: Sunraysia Television Limited

Income tax: capital gains: establishment of Asciano Finance Trust and demerger of Asciano Ltd by Toll Holdings Ltd

Income tax: demerger of Uramet Minerals Limited by Elkedra Diamonds NL