ITAA 1936 s 13 of Part III

Treatment of non-resident captive insurance arrangements

Non-treaty airlines

Economic advice and the Economist Practice

Income tax: if an Australian film production company alters its method of charging for film production services supplied to a foreign associate to account for the impact of the tax offset scheme under Division 376 of the Income Tax Assessment Act 1997, will the Commissioner apply Division 13 of Part III of the Income Tax Assessment Act 1936 or the Associated Enterprises article of a relevant double tax agreement to increase the charge?

Income tax: are the capital support payments described in this Determination deductible under section 8-1, section 40-880, subsection 230-15(2) or subsection 230-15(3) of the Income Tax Assessment Act 1997 ?

Compendium

Income tax: international transfer pricing - operation of Australia's permanent establishment attribution rules

Income tax: application of the Australia/New Zealand Double Tax Agreement to New Zealand Resident Trustees of New Zealand Foreign Trusts

Income tax: international transfer pricing: the effects of determinations made under Division 13 of Part III of the Income Tax Assessment Act 1936, including consequential adjustments under section 136AF of that Act

Income tax: the interaction of Division 820 of the Income Tax Assessment Act 1997 and the transfer pricing provisions

Income tax: transfer pricing documentation and Subdivision 284-E

Income tax: research and development tax offsets - the 'at risk' rule

Use of an outbound offshore re-invoicing arrangement to avoid or evade Australian tax

Payment of inflated insurance premiums to a related party

Bringing forward deductions to rehabilitate a mine site

Australian resident entities using promoted tax schemes in Samoa to claim purported deductions and conceal income or assets

Gift deductions for donation of pharmaceuticals to charities operating overseas

New Zealand Foreign Trust arrangements

ATO compliance approach to transfer pricing issues related to centralised operating models involving procurement, marketing, sales and distribution functions

Income tax: if an Australian film production company alters its method of charging for film production services supplied to a foreign associate to account for the impact of the tax offset scheme under Division 376 of the Income Tax Assessment Act 1997, will the Commissioner apply Division 13 of Part III of the Income Tax Assessment Act 1936 or the Associated Enterprises article of a relevant double tax agreement to increase the charge?