ITAA 1936 s 16E

Base rate entities and base rate entity passive income

Income tax: can Division 16E of Part III of the Income Tax Assessment Act 1936 apply to a head company of a consolidated group where the principal of an intra-group loan is assigned by a member of the group to a non-member?

Income tax: can Division 16E of Part III of the Income Tax Assessment Act 1936 apply to a head company of a consolidated group where an intra-group income stream is assigned by a member of the group to a non-member?

Income tax: how is the amount accrued by the formula in Division 16E of the Income Tax Assessment Act 1936 adjusted to reflect amounts paid during an accrual period?

Income tax: consolidation: retained cost base assets consisting of Australian currency or a right to receive a specified amount of such currency

Income tax: issues relating to the horse industry

Income tax: 'periodic interest' in Division 16E of the Income Tax Assessment Act 1936

Income tax: Goldman Sachs JBWere Capital Markets Limited; Goldman Sachs JBWere Group Holdings Pty Limited - Goldman Sachs JBWere Redeemable Capital Securities

Income tax: Macquarie Group Limited - Macquarie Group Capital Notes

Income tax: Commonwealth Bank of Australia - CommBank PERLS VIII Capital Notes

Income tax: Commonwealth Bank of Australia - CommBank PERLS IX Capital Notes

Income tax: Commonwealth Bank of Australia - CommBank PERLS X Capital Notes

Income tax: Macquarie Group Limited - Macquarie Group Capital Notes 3

Income tax: Macquarie Group Limited - Macquarie Group Capital Notes 4

Income tax: Commonwealth Bank of Australia - CommBank PERLS XI Capital Notes

Unity Bank Limited - Unity Capital Notes

Judo Capital Holdings Limited - Judo Capital Notes

DBG Global Enterprises Pty Ltd - customer equity scheme

Certain cross-border Prepaid Forward Purchase Agreements

Income tax: tax consequences of investing in Calliva SuperAccess Property Notes and entering into the Lease Agreement