ITAA 1936 s 16E of Part III

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: is a Deferred Purchase Agreement warrant, an investment product offered by financial institutions, a traditional security for the purposes of sections 26BB and 70B of the Income Tax Assessment Act 1936?

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: functional currency - when is an amount not in the 'applicable functional currency'?

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

Income tax: determination of income; receipts versus earnings

Income tax: Macquarie Group Limited - Macquarie Group Capital Notes

Income tax: Australian Government Bond holders electing to exchange Bonds for CHESS Depositary Interests (CDIs)

Income tax: Macquarie Bank Limited - Macquarie Bank Capital Notes

Income tax: Macquarie Group Limited - Macquarie Group Capital Notes 2

Income tax: AMP Limited - AMP Capital Notes (October 2015 Prospectus offer)

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

Income tax: Australian Government Bond holders electing to exchange bonds for CHESS Depository Interests (CDIs)

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

Income tax: AMP Limited - AMP Capital Notes 2

Macquarie Bank Limited - Macquarie Bank Capital Notes 2

Macquarie Group Limited - Macquarie Group Capital Notes 5