ITAA 1936 s 23AH(15)

Non-assessable non-exempt income: periodic payments received under a swap arrangement

Capital Gains Tax: disposal of goodwill by a branch to another entity

Foreign income - non-assessable and non-exempt: substantial equipment permanent establishment in a listed country

Section 23AH of the Income Tax Assessment Act 1936 and drilling rig deployed outside the exclusive economic zone (EEZ) of a foreign country

Permanent Establishment of a US Limited Liability Company

Income tax: satisfying the 'carrying on a business at or through a permanent establishment' requirement in section 23AH where a company is taken to have a permanent establishment (PE) in relation to substantial equipment

Non-portfolio dividend received by a taxpayer through its permanent establishment in Hong Kong

Permanent establishment of a US Limited Liability Company

Assessability of foreign branch income derived from New Zealand

Assessability of foreign branch income derived from New Zealand

Application of subsection 23AH(2): deemed permanent establishment (PE) and carrying on of business - Article 5.4 of the 1995 New Zealand Agreement